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国际会计师公会AIA道德观与价值观

 

AIA致力于培养世界级会计师;并针对于此为会员提供高标准高质量资质,以及一级品质为全球会员量身定制的服务。我们一直以高质量、多样性、认真负责、平等并完全透明为我们工作的信条。
 
AIA通过了国际会计师联合会(IFAC)职业会计师道德守则,和国际会计师联合会的协议,所有AIA成员都要遵守以上守则、协议内容并受到以上其的约束。
 
道德规范将指导每一个人遵守五个基本原则:
 
诚信作为一名专业会计师在所有职业和商业业务中都应该做到直言不讳和诚实。
 
客观性原则作为一名专业会计师不应有偏见、利益冲突或他人造成不必要的影响,无视专业或业务的判断。
 
专业能力和应有的谨慎作为一名专业会计师应随时保持清醒的头脑、专业知识和技能,以确保客户或雇主收到满意的具有复合实时、法律和技术的专业服务。在提供专业服务时,专业会计师应认真行事,并按照适用的技术和专业水平。
 
保密性作为一名专业会计师必须尊重职业或商业业务中取得的保密信息,除非在有法律或专业的权利或义务下,专业会计师不得在没有任何形式授权的情况将此类信息披露给第三方。保密信息也不得为个人或第三方利益作为他用。
 
职业操守–作为一名专业会计师应当遵守相关法律法规,避免任何败坏行业行为。
 
 
Values and Ethics
 
AIA’s mission is to create world class accountants; and we aim to achieve this through offering high-standard, relevant and innovative qualifications, and providing first-class, tailored and pertinent services for our members around the world. The AIA has always believed in opportunity, quality, diversity, accountability and transparency, and these principles are reflected in everything that we do.
 
AIA has adopted the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants, and in agreement with IFAC, all AIA members are bound by the Constitution to observe this Code.
 
The Code of Ethics guides each person to observe five fundamental principles:
 
Integrity – A professional accountant should be straightforward and honest in all professional and business relationships.
 
Objectivity – A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments.
 
Professional Competence and Due Care – A professional accountant has a continuing duty to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques. A professional accountant should act diligently and in accordance with applicable technical and professional standards when providing professional services.
 
Confidentiality – A professional accountant should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of the professional accountant or third parties.
 
Professional Behaviour – A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession.