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Accounting code of conduct Code of ethics or accounting is a guideline for attitudes, behavior and actions in the performance of duties and in daily life in the accounting profession.   The accounting ethics code can offer a balance between the negative aspects of the accounting profession, in the code of ethics as a compass that indicates the moral direction for a profession and that also guarantees the moral quality of the accounting profession in the eyes of society.   Accounting Principles  1.        Economic Entity Principle The principle of economic unity is also called the unity principle of the entity.   This principle recognizes the unity concept of a company's business.   That is, a company is a business entity or an economy that is alone and separate from the owner or other economic entities. 2.        Period Principle The principle of the accounting period is also called th...

Principles of professional ethics Ethics according to IFAC, ACIPA, IAI  According to IFAC 1.        Integrity A professional accountant must be firm and honest in all his involvement with professional and business relations. 2.        Objectivity A professional accountant may not allow prejudices, conflicts of interest or excessive influence of others to exclude professional or business judgments. 3.        Professional competence and sincerity A professional accountant must act diligently and comply with the applicable technical and professional standards for providing professional services. 4.        Confidentiality A professional accountant must respect the confidentiality of information obtained as a result of business relationships and business professionals will not disclose such information to third parties without a proper and specific...