The members of the Institute of Incorporated Public Accountants are governed by the IESBA’s Handbook of the Code of Ethics for Professional Accountants as published by the International Federation of Accountants.
This document outlines the fundamental principles of Professional Ethics which include:
- Professional Competence and Due Care
- Professional Behaviour
The handbook also provides guidance in relation to the application of Professional Ethics to two types of Accountant:
- Professional Accountants in Public Practice and;
- Professional Accountants in Business
You may find the link to the Handbook of the Code of Ethics for Professional Accountants here.