Report Based of Ethics

21364 WordsAug 17, 201586 Pages
AAT CODE OF PROFESSIONAL ETHICS 2014 Contents 4 Foreword 34 Section 250 Marketing professional services 5 Introduction 35 Section 260 Gifts and hospitality 35 Section 270 Custody of client assets 36 Section 280 Objectivity – all services 37 Sections 290 and 291 Independence – review and assurance engagements 7 Part A: General application of the Code 9 Section 100 Introduction and code of fundamental principles 13 Section 110 Integrity 39 Part C: Members in business 14 Section 120 Objectivity 41 Section 300 Introduction 14 Section 130 Professional competence and due care 43 Section 310 Conflicts of interest 15 Section 140 Confidentiality 46 Section 320 Preparation and reporting of information 16 Section 150 Professional behaviour 47 Section 330 Acting with sufficient expertise 17 Section 160 Taxation 48 Section 340 Financial interests, compensation and incentives linked to financial reporting and decision-making 19 Part B: Members in practice 49 Section 350 Inducements 21 Section 200 Introduction 25 Section 210 Professional appointment 51 Glossary of terms 28 Section 220 Conflicts of interest 32 Section 230 Second opinions 33 Section 240 Fees and other types of remuneration Ethics advice line: 0845 863 0787 (UK), +44 (0)20 7397 3014 (outside UK). 4 Code of Professional Ethics / Foreword Part A: General application of the Code Foreword The Association of Accounting Technicians Being a member of AAT is more than a qualification. AAT is well recognised and respected throughout a wide range of businesses and, in order to maintain this reputation and to continue to offer quality training and support, we

More about Report Based of Ethics

Open Document