I will act with honesty, ethics and integrity, and abide by all relevant laws and regulations. I will not act in ways that would bring the profession into disrepute, or breach public trust in the profession or the specific trust of my employer/client or stakeholders.
I will use due care to understand the needs of my client or employer before providing services. Meeting their needs will be my priority and I will safeguard their interests at all times. However, if doing so would require me to break the law or damage a third party, I would advise my client or employer and agree an alternative course of action.
All information obtained through my work belongs to my client or employer. I will safeguard it, and keep it confidential. I will not disclose it, except if consent is given by its owner or where there is a legal or professional duty to disclose. I will not use it to advantage myself or someone else without the owner’s consent.
I will be objective, impartial and free from any conflict of interest when performing my professional duties. If a conflict of interest does arise between two or more clients, I will disclose this and explain it.
I will only accept work that I believe I am competent to perform. I will be aware of my own limitations and not knowingly imply I have competence or qualifications which I do not have. Where advisable, I will seek advice or help from appropriately qualified others.
I will actively look for opportunities to be more efficient and effective. I will keep my knowledge and skills up to date and keep myself informed of new developments, technologies, practices and standards relevant to my work.
I will aim to extend public knowledge and appreciation of the profession of book keeping and AAPB. I will not act in ways that may detract from the reputation either of the profession or AAPB.
Note: This Code sets out the standards and guidelines for the behaviour of members. Agreement to it is a fundamental condition of AAPB membership. The Board of Directors of the AAPB is responsible for administering, implementing and periodically reviewing this Code of Conduct