Methodological materials before the execution of control works on the educational discipline "Code of Professional Ethics for Accountants and Auditors"

Abstract

The course 'Code of Professional Ethics for Accountants and Auditors' aims to develop a deep understanding of the ethical principles and standards governing accountants' and auditors' professional activities. Professional ethics is the foundation of trust between professionals, clients, society, and regulators, and compliance with ethical standards is an essential aspect of every professional's work. This course covers the basic concepts of professional ethics and the current challenges faced by accountants and auditors in today's economy. The main emphasis is placed on the importance of adherence to the International Federation of Accountants (IFAC) Code of Ethics and local ethical standards.