The Accountancy Investigation and Discipline Board (AIDB), now known as the Accountancy and Actuarial Discipline Board (AADB), is a UK-based entity responsible for overseeing the professional conduct and disciplinary processes for accountants and actuaries.
Principles of morally right conduct in the accounting profession, emphasizing the need for accountants to act in the public interest while operating in a commercial environment.
A Code of Ethics is a crucial framework for guiding professional conduct and maintaining integrity within a profession. It outlines the standards of behavior and practices that are expected, providing a foundation for ethical decision-making.
The Code of Ethics for Professional Accountants established by the International Ethics Standards Board for Accountants (IESBA) provides a global framework for the ethical conduct of accounting professionals.
Ethics refers to moral and professional principles that guide the conduct of individuals and organizations. It is crucial for maintaining public confidence and integrity in various professions, including business, accounting, law, and others.
The International Ethics Standards Board for Accountants (IESBA) is an independent standard-setting body that develops and issues high-quality ethical standards and guidance for professional accountants worldwide.
A Standard of Care outlines the level of competence, diligence, and adherence to best practices that are expected of a professional in their field. It is a crucial component ensuring accountability and quality in professional services.
Unethical behavior or practices refer to actions or conduct that are not in accordance with the established standards of behavior within a business or profession. Being unethical can encompass a wide range of actions that violate moral principles, legal standards, or rules of conduct set by governing bodies in various fields.
