IMPORTANT
NOTICE

Due to the office modification works on 27/F, Wu Chung House, library services will be closed on the following Saturdays: 12, 19 & 26 November and 3, 10, 17, 24 & 31 December 2022.

 

In addition, counter services at 27/F will be moved to 37/F on the following Saturdays: 10 & 17 December 2022 (09:00-12:00).

 

Please accept our apologies for any inconvenience caused.

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Search Under The Code of Ethics for Professional Accountants

The Code of Ethics for Professional Accountants

The Code of Ethics for Professional Accountants sets out the fundamental principles of ethics to guide the behaviour of professional accountants and help them to uphold their responsibility to act in the public interest. In Hong Kong, the code comprises local pronouncements and the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA).

The fundamental principles
The fundamental principles within the Code of Ethics are integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. These principles establish the standard of behaviour expected of a professional accountant and reflect the profession’s recognition of its public interest responsibility.

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