Methodological instructions for independent work on the discipline "Code of Professional Ethics for Accountants and Auditors"

Abstract

The analysis of the subject matter of the Code of Ethics for Professional Accountants and Auditors is quite relevant and of scientific and practical interest. The profession of a professional accountant is socially significant, which implies recognition and acceptance of the obligation to act in the public interest. As applied to the professional accountancy community, society includes clients, employers, employees, professional accountancy associations, the financial community, and other persons who rely on professional accountants' objectivity, independence, and honesty to ensure the orderly conduct of commercial activities. Therefore, the duties of a professional accountant are not limited solely to meeting the needs of an individual client or employer.