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Professional Ethics
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Ethics and MoralityGeneral Ethics Ethical absolutists
Ethical relativists
Professional Ethics Above the law below the ideal
5 Core Values of CPA Profession Continuity education and
lifelong learning
Competence Integrity
Attuned to broad business issues
Objectivity
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Principles of CPA ProfessionalConduct
Responsibility
The Public Interest
Integrity
Objectivity and Independent
Due care
Scope and nature of services
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Principles of CPA ProfessionalConduct
Responsibilities:
In carrying out their responsibilities as
professionals, members should exercisesensitive professional and
moral judgment inall their activities (AICPA, 1993)
Responsibilities include:
Improve the art of accounting Maintain the publics confidence in
the profession
Carry out the self-regulatory activities
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Principles of CPA ProfessionalConduct
The Public Interest
Members should accept the obligation
to act in a way that will serve the publicinterest, honor the
public trust, anddemonstrate commitment toprofessionalism Public
interest all collective well-being of
the community of people and institutionsthat CPAs serve
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Principles of CPA ProfessionalConduct
Integrity
To maintain and broaden public confidence,members should perform
all professionalresponsibilities with the highest sense ofintegrity
Integrity is a benchmark (point of reference) by
which members must ultimately judge all decision
made in engagement the quality on whichpublic trust is based
To meet this principle, members must be honestand candid
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Principles of CPA ProfessionalConduct
Objectivity and Independence
A member should maintain objectivity and
be free from conflicts of interests indischarging professional
responsibilities. Amember in public practice should beindependent
in fact and appearance when
providing auditing and other attestationservices
Objectivity impartial and unbiased
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Principles of CPA ProfessionalConduct
Due Care
A member should observe the professionstechnical and ethical
standards, strivecontinually to improve competence and qualityof
services, discharge professional responsibilityto the best of the
members ability Due care competence and diligence
Competence product of education and experience
Diligence steady, earnest, and energeticapplication and effort
in performing the services
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Principles of CPA ProfessionalConduct
Scope and Nature of Services
A member in public practice should
observe the Principles of the Code ofProfessional Conduct in
determining thescope and nature of services to be
providedApplies only to a member who renders
services to the public
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Aturan Etika KompartementAkuntan Publik
Independensi, Integritas, Objektivitas (100)
Standar Umum (200)
Standar Umum Kompetensi profesional
Kecermatan dan keseksaman profesional
Perencanaan dan supervisi
Data relevan yang memadai Ketaatan pada standar
Prinsip-prinsip akuntansi
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Aturan Etika KompartementAkuntan Publik
Tanggung Jawab kepada Klien (300)
Informasi klien yang rahasia
Fee profesionalTanggung Jawab kepada Rekan Seprofesi (400)
Tanggung jawab
Komunikasi antar akuntan publik Perikatan atestasi
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Aturan Etika KompartementAkuntan Publik
Tanggung Jawab dan Praktik Lain (500)
Perbuatan dan perkataan yangmendiskriditkan
Iklan, promosi, dan kegiatan pemasaranlainnya
Komisi dan Fee Referal
Komisi Fee Referal
Bentuk organisasi dan KAP
