IFAC職業(yè)會計師道德準則

InternationalJune2005

EthicsStandardsRevisedJuly2009

Boardfor

Accountants

CodeofEthicsforProfessional

Accountants

InternationalFederation

ofAccountants

InternationalEthicsStandardsBoardforAccountants

InternationalFederationofAccountants

545FifthAvenue,14thFloor

NewYork,NewYork10017USA

ThisCodeofEthicsforProfessionalAccountantswaspreparedbytheInternationalEthics

StandardsBoardforAccountants("IESBA"),anindependentstandard-settingbodywithinthe

InternationalFederationofAccountants(IFAC).TheIESBAdevelopsandissuesinthepublic

interesthigh-qualityethicsstandardsandotherpronouncementsforprofessionalaccountantsfbr

usearoundtheworld.Itencouragesmemberbodiestoadopthighstandardsofethicsfortheir

membersandpromotesgoodethicalpracticesglobally.TheIESBAalsofostersinternational

debateonethicalissuesfacedbyaccountants.

Thispublicationmaybedownloadedfree-of-chargefromtheIFACwebsite:.

TheapprovedtextispublishedintheEnglishlanguage.

ThemissionofIFACistoservethepublicinterest,strengthentheworldwideaccountancy

professionandcontributetothedevelopmentofstronginternationaleconomiesbyestablishing

andpromotingadherencetohigh-qualityprofessionalstandards,furtheringtheinternational

convergenceofsuchstandardsandspeakingoutonpublicinterestissueswheretheprofession's

expertiseismostrelevant.

CODEOFETHICSFOR

PROFESSIONALACCOUNTANTS

CONTENTS

Page

PREFACE4

PARTA:GENERALAPPLICATIONOFTHECODE5

100IntroductionandFundamentalPrinciples6

110Integrity11

120Objectivity12

130ProfessionalCompetenceandDueCare13

140Confidentiality14

150ProfessionalBehavior16

PARTB:PROFESSIONALACCOUNTANTSINPUBLICPRACTICE17

200Introduction18

210ProfessionalAppointment23

220ConflictsofInterest26

230SecondOpinions28

240FeesandOtherTypesofRemuneration29

250MarketingProfessionalServices31

260GiftsandHospitality32

270CustodyofClientAssets33

280Objectivity-AllServices34

290Independence-AuditandReviewEngagements35

291Independence-OtherAssuranceEngagements84

PARTC:PROFESSIONALACCOUNTANTSINBUSINESSIll

300Introduction112

310PotentialConflicts115

320PreparationandReportingofInformation116

330ActingwithSufficientExpertise117

340FinancialInterests118

350Inducements120

DEFINITIONS122

EFFECTIVEDATE129

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

PREFACE

ThemissionoftheInternationalFederationofAccountants(IFAC),assetoutinitsconstitution,

istoservethepublicinterest,continuetostrengthentheaccountancyprofessionworldwide,

contributetothedevelopmentofstronginternationaleconomiesbyestablishingandpromoting

adherencetohigh-qualityprofessionalstandards,furtheringtheinternationalconvergenceof

suchstandards,andspeakingoutonpublicinterestissueswheretheprofession^expertiseis

mostrelevant.Inpursuingthismission,theIFACBoardhasestablishedtheInternationalEthics

StandardsBoardforAccountantstodevelopandissue,underitsownauthority,highquality

ethicalstandardsandotherpronouncementsforprofessionalaccountantsforusearoundthe

world.

ThisCodeofEthicsforProfessionalAccountantsestablishesethicalrequirementsfor

professionalaccountants.AmemberbodyofIFACorfirmshallnotapplylessstringent

standardsthanthosestatedinthisCode.However,ifamemberbodyorfirmisprohibitedfrom

complyingwithcertainpartsofthisCodebylaworregulation,theyshallcomplywithallother

partsofthisCode.

Somejurisdictionsmayhaverequirementsandguidancethatdifferfromthosecontainedinthis

Code.Professionalaccountantsinthosejurisdictionsneedtobeawareofthosedifferencesand

complywiththemorestringentrequirementsandguidanceunlessprohibitedbylawor

regulation.

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PARTA—GENERALAPPLICATIONOFTHECODE

Page

Section100IntroductionandFundamentalPrinciples6

Section110Integrity11

Section120Objectivity12

Section130ProfessionalCompetenceandDueCare13

Section140Confidentiality14

Section150ProfessionalBehavior16

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

SECTION100

IntroductionandFundamentalPrinciples

100.1Adistinguishingmarkoftheaccountancyprofessionisitsacceptanceofthe

responsibilitytoactinthepublicinterest.Therefore,aprofessionalaccountant's

responsibilityisnotexclusivelytosatisfytheneedsofanindividualclientoremployer.

Inactinginthepublicinterest,aprofessionalaccountantshallobserveandcomplywith

thisCode.Ifaprofessionalaccountantisprohibitedfromcomplyingwithcertainparts

ofthisCodebylaworregulation,theprofessionalaccountantshallcomplywithall

otherpartsofthisCode.

100.2ThisCodecontainsthreeparts.PartAestablishesthefundamentalprinciplesof

professionalethicsforprofessionalaccountantsandprovidesaconceptualframework

thatprofessionalaccountantsshallapplyto:

(a)Identifythreatstocompliancewiththefundamentalprinciples;

(b)Evaluatethesignificanceofthethreatsidentified;and

(c)Applysafeguards,whennecessary,toeliminatethethreatsorreducethemtoan

acceptablelevel.Safeguardsarenecessarywhentheprofessionalaccountant

determinesthatthethreatsarenotatalevelatwhichareasonableandinformed

thirdpartywouldbelikelytoconclude,weighingallthespecificfactsand

circumstancesavailabletotheprofessionalaccountantatthattime,that

compliancewiththefundamentalprinciplesisnotcompromised.

Aprofessionalaccountantshalluseprofessionaljudgmentinapplyingthisconceptual

fi'amework.

100.3PartsBandCdescribehowtheconceptualframeworkappliesincertainsituations.

Theyprovideexamplesofsafeguardsthatmaybeappropriatetoaddressthreatsto

compliancewiththefundamentalprinciples.Theyalsodescribesituationswhere

safeguardsarenotavailabletoaddressthethreats,andconsequently,thecircumstance

orrelationshipcreatingthethreatsshallbeavoided.PartBappliestoprofessional

accountantsinpublicpractice.PartCappliestoprofessionalaccountantsinbusiness.

ProfessionalaccountantsinpublicpracticemayalsofindPartCrelevanttotheir

particularcircumstances.

100.4Theuseoftheword"shall“inthisCodeimposesarequirementontheprofessional

accountantorfirmtocomplywiththespecificprovisioninwhich“shall“hasbeen

used.ComplianceisrequiredunlessanexceptionispermittedbythisCode.

FundamentalPrinciples

100.5Aprofessionalaccountantshallcomplywiththefollowingfundamentalprinciples:

(a)Integrity-tobestraightforwardandhonestinallprofessionalandbusiness

relationships.

(b)Objectivity-tonotallowbias,conflictofinterestorundueinfluenceofothersto

overrideprofessionalorbusinessjudgments.

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

(c)ProfessionalCompetenceandDueCare-tomaintainprofessionalknowledge

andskillatthelevelrequiredtoensurethataclientoremployerreceives

competentprofessionalservicesbasedoncurrentdevelopmentsinpractice,

legislationandtechniquesandactdiligentlyandinaccordancewithapplicable

technicalandprofessionalstandards.

(d)Confidentiality-torespecttheconfidentialityofinformationacquiredasaresult

ofprofessionalandbusinessrelationshipsand,therefore,notdiscloseanysuch

informationtothirdpartieswithoutproperandspecificauthority,unlessthereisa

legalorprofessionalrightordutytodisclose,norusetheinformationforthe

personaladvantageoftheprofessionalaccountantorthirdparties.

(e)ProfessionalBehavior-tocomplywithrelevantlawsandregulationsandavoid

anyactionthatdiscreditstheprofession.

EachofthesefundamentalprinciplesisdiscussedinmoredetailinSections110-150.

ConceptualFrameworkApproach

100.6Thecircumstancesinwhichprofessionalaccountantsoperatemaycreatespecific

threatstocompliancewiththefundamentalprinciples.Itisimpossibletodefineevery

situationthatcreatesthreatstocompliancewiththefundamentalprinciplesandspecify

theappropriateaction.Inaddition,thenatureofengagementsandworkassignments

maydifferand,consequently,differentthreatsmaybecreated,requiringtheapplication

ofdifferentsafeguards.Therefore,thisCodeestablishesaconceptualframeworkthat

requiresaprofessionalaccountanttoidentify,evaluate,andaddressthreatsto

compliancewiththefundamentalprinciples.Theconceptualframeworkapproach

assistsprofessionalaccountantsincomplyingwiththeethicalrequirementsofthis

Codeandmeetingtheirresponsibilitytoactinthepublicinterest.Itaccommodates

manyvariationsincircumstancesthatcreatethreatstocompliancewiththe

fundamentalprinciplesandcandeteraprofessionalaccountantfromconcludingthata

situationispermittedifitisnotspecificallyprohibited.

100.7Whenaprofessionalaccountantidentifiesthreatstocompliancewiththefundamental

principlesand,basedonanevaluationofthosethreats,determinesthattheyarenotat

anacceptablelevel,theprofessionalaccountantshalldeterminewhetherappropriate

safeguardsareavailableandcanbeappliedtoeliminatethethreatsorreducethemtoan

acceptablelevel.Inmakingthatdetermination,theprofessionalaccountantshall

exerciseprofessionaljudgmentandtakeintoaccountwhetherareasonableand

informedthirdparty,weighingallthespecificfactsandcircumstancesavailabletothe

professionalaccountantatthetime,wouldbelikelytoconcludethatthethreatswould

beeliminatedorreducedtoanacceptablelevelbytheapplicationofthesafeguards,

suchthatcompliancewiththefundamentalprinciplesisnotcompromised.

100.8Aprofessionalaccountantshallevaluateanythreatstocompliancewiththe

fundamentalprincipleswhentheprofessionalaccountantknows,orcouldreasonably

beexpectedtoknow,ofcircumstancesorrelationshipsthatmaycompromise

compliancewiththefundamentalprinciples.

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

100.9Aprofessionalaccountantshalltakequalitativeaswellasquantitativefactorsinto

accountwhenevaluatingthesignificanceofathreat.Whenapplyingtheconceptual

framework,aprofessionalaccountantmayencountersituationsinwhichthreatscannot

beeliminatedorreducedtoanacceptablelevel,eitherbecausethethreatistoo

significantorbecauseappropriatesafeguardsarenotavailableorcannotbeapplied.In

suchsituations,theprofessionalaccountantshalldeclineordiscontinuethespecific

professionalserviceinvolvedor,whennecessary,resignfromtheengagement(inthe

caseofaprofessionalaccountantinpublicpractice)ortheemployingorganization(in

thecaseofaprofessionalaccountantinbusiness).

100.10AprofessionalaccountantmayinadvertentlyviolateaprovisionofthisCode.

Dependingonthenatureandsignificanceofthematter,suchaninadvertentviolation

maybedeemednottocompromisecompliancewiththefundamentalprinciples

provided,oncetheviolationisdiscovered,theviolationiscorrectedpromptlyandany

necessarysafeguardsareapplied.

100.11Whenaprofessionalaccountantencountersunusualcircumstancesinwhichthe

applicationofaspecificrequirementoftheCodewouldresultinadisproportionate

outcomeoranoutcomethatmaynotbeinthepublicinterest,itisrecommendedthat

theprofessionalaccountantconsultwithamemberbodyortherelevantregulator.

ThreatsandSafeguards

100.12Threatsmaybecreatedbyabroadrangeofrelationshipsandcircumstances.Whena

relationshiporcircumstancecreatesathreat,suchathreatcouldcompromise,orcould

beperceivedtocompromise,aprofessionalaccountant'scompliancewiththe

fundamentalprinciples.Acircumstanceorrelationshipmaycreatemorethanone

threat,andathreatmayaffectcompliancewithmorethanonefundamentalprinciple.

Threatsfallintooneormoreofthefollowingcategories:

(a)Self-interestthreat-thethreatthatafinancialorotherinterestwill

inappropriatelyinfluencetheprofessionalaccountant^judgmentorbehavior;

(b)Self-reviewthreat-thethreatthataprofessionalaccountantwillnot

appropriatelyevaluatetheresultsofapreviousjudgmentmadeorservice

performedbytheprofessionalaccountant,orbyanotherindividualwithinthe

professionalaccountant'sfirmoremployingorganization,onwhichthe

accountantwillrelywhenfonningajudgmentaspartofprovidingacurrent

service;

(c)Advocacythreat-thethreatthataprofessionalaccountantwillpromoteaclient's

oremployer'spositiontothepointthattheprofessionalaccountant'sobjectivityis

compromised;

(d)Familiaritythreat-thethreatthatduetoalongorcloserelationshipwithaclient

oremployer,aprofessionalaccountantwillbetoosympathetictotheirinterestsor

tooacceptingoftheirwork;and

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

(e)Intimidationthreat—thethreatthataprofessionalaccountantwillbedeterred

fromactingobjectivelybecauseofactualorperceivedpressures,including

attemptstoexerciseundueinfluenceovertheprofessionalaccountant.

PartsBandCofthisCodeexplainhowthesecategoriesofthreatsmaybecreatedfbr

professionalaccountantsinpublicpracticeandprofessionalaccountantsinbusiness,

respectively.ProfessionalaccountantsinpublicpracticemayalsofindPartCrelevant

totheirparticularcircumstances.

100.13Safeguardsareactionsorothermeasuresthatmayeliminatethreatsorreducethemto

anacceptablelevel.Theyfallintotwobroadcategories:

(a)Safeguardscreatedbytheprofession,legislationorregulation;and

(b)Safeguardsintheworkenvironment.

100.14Safeguardscreatedbytheprofession,legislationorregulationinclude:

?Educational,trainingandexperiencerequirementsforentryintotheprofession.

?Continuingprofessionaldevelopmentrequirements.

?Corporategovernanceregulations.

?Professionalstandards.

?Professionalorregulatorymonitoringanddisciplinaryprocedures.

?Externalreviewbyalegallyempoweredthirdpartyofthereports,returns,

communicationsorinformationproducedbyaprofessionalaccountant.

100.15PartsBandCofthisCodediscusssafeguardsintheworkenvironmentfbrprofessional

accountantsinpublicpracticeandprofessionalaccountantsinbusiness,respectively.

100.16Certainsafeguardsmayincreasethelikelihoodofidentifyingordeterringunethical

behavior.Suchsafeguards,whichmaybecreatedbytheaccountingprofession,

legislation,regulation,oranemployingorganization,include:

?Effective,well-publicizedcomplaintsystemsoperatedbytheemploying

organization,theprofessionoraregulator,whichenablecolleagues,employers

andmembersofthepublictodrawattentiontounprofessionalorunethical

behavior.

?Anexplicitlystateddutytoreportbreachesofethicalrequirements.

EthicalConflictResolution

100.17Aprofessionalaccountantmayberequiredtoresolveaconflictincomplyingwiththe

fundamentalprinciples.

100.18Wheninitiatingeitheraformalorinformalconflictresolutionprocess,thefollowing

factors,eitherindividuallyortogetherwithotherfactors,mayberelevanttothe

resolutionprocess:

(a)Relevantfacts;

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

(b)Ethicalissuesinvolved;

(c)Fundamentalprinciplesrelatedtothematterinquestion;

(d)Establishedinternalprocedures;and

(e)Alternativecoursesofaction.

Havingconsideredtherelevantfactors,aprofessionalaccountantshalldeterminethe

appropriatecourseofaction,weighingtheconsequencesofeachpossiblecourseof

action.Ifthematterremainsunresolved,theprofessionalaccountantmaywishto

consultwithotherappropriatepersonswithinthefirmoremployingorganizationfbr

helpinobtainingresolution.

100.19Whereamatterinvolvesaconflictwith,orwithin,anorganization,aprofessional

accountantshalldeterminewhethertoconsultwiththosechargedwithgovernanceof

theorganization,suchastheboardofdirectorsortheauditcommittee.

100.20Itmaybeinthebestinterestsoftheprofessionalaccountanttodocumentthesubstance

oftheissue,thedetailsofanydiscussionsheld,andthedecisionsmadeconcerningthat

issue.

100.21Ifasignificantconflictcannotberesolved,aprofessionalaccountantmayconsider

obtainingprofessionaladvicefromtherelevantprofessionalbodyorfromlegal

advisors.Theprofessionalaccountantgenerallycanobtainguidanceonethicalissues

withoutbreachingthefundamentalprincipleofconfidentialityifthematterisdiscussed

withtherelevantprofessionalbodyonananonymousbasisorwithalegaladvisor

undertheprotectionoflegalprivilege.Instancesinwhichtheprofessionalaccountant

mayconsiderobtaininglegaladvicevary.Forexample,aprofessionalaccountantmay

haveencounteredafraud,thereportingofwhichcouldbreachtheprofessional

accountant'sresponsibilitytorespectconfidentiality.Theprofessionalaccountantmay

considerobtaininglegaladviceinthatinstancetodeterminewhetherthereisa

requirementtoreport.

100.22If,afterexhaustingallrelevantpossibilities,theethicalconflictremainsunresolved,a

professionalaccountantshall,wherepossible,refusetoremainassociatedwiththe

mattercreatingtheconflict.Theprofessionalaccountantshalldeterminewhether,inthe

circumstances,itisappropriatetowithdrawfromtheengagementteamorspecific

assignment,ortoresignaltogetherfromtheengagement,thefirmortheemploying

organization.

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

SECTION110

Integrity

110.1Theprincipleofintegrityimposesanobligationonallprofessionalaccountantstobe

straightforwardandhonestinallprofessionalandbusinessrelationships.Integrityalso

impliesfairdealingandtruthfulness.

110.2Aprofessionalaccountantshallnotknowinglybeassociatedwithreports,returns,

communicationsorotherinformationwheretheprofessionalaccountantbelievesthat

theinformation:

(a)Containsamateriallyfalseormisleadingstatement;

(b)Containsstatementsorinformationfurnishedrecklessly;or

(c)Omitsorobscuresinformationrequiredtobeincludedwheresuchomissionor

obscuritywouldbemisleading.

Whenaprofessionalaccountantbecomesawarethattheaccountanthasbeenassociated

withsuchinformation,theaccountantshalltakestepstobedisassociatedfromthat

information.

110.3Aprofessionalaccountantwillbedeemednottobeinbreachofparagraph110.2ifthe

professionalaccountantprovidesamodifiedreportinrespectofamattercontainedin

paragraph110.2.

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

SECTION120

Objectivity

120.1Theprincipleofobjectivityimposesanobligationonallprofessionalaccountantsnotto

comproinisetheirprofessionalorbusinessjudgmentbecauseofbias,conflictofinterest

ortheundueinfluenceofothers.

120.2Aprofessionalaccountantmaybeexposedtosituationsthatmayimpairobjectivity.It

isimpracticabletodefineandprescribeallsuchsituations.Aprofessionalaccountant

shallnotperformaprofessionalserviceifacircumstanceorrelationshipbiasesor

undulyinfluencestheaccountant'sprofessionaljudgmentwithrespecttothatservice.

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

SECTION130

ProfessionalCompetenceandDueCare

130.1Theprincipleofprofessionalcompetenceandduecareimposesthefollowing

obligationsonallprofessionalaccountants:

(a)Tomaintainprofessionalknowledgeandskillatthelevelrequiredtoensurethat

clientsoremployersreceivecompetentprofessionalservice;and

(b)Toactdiligentlyinaccordancewithapplicabletechnicalandprofessional

standardswhenprovidingprofessionalservices.

130.2Competentprofessionalservicerequirestheexerciseofsoundjudgmentinapplying

professionalknowledgeandskillintheperformanceofsuchservice.Professional

competencemaybedividedintotwoseparatephases:

(a)Attainmentofprofessionalcompetence;and

(b)Maintenanceofprofessionalcompetence.

130.3Themaintenanceofprofessionalcompetencerequiresacontinuingawarenessandan

understandingofrelevanttechnical,professionalandbusinessdevelopments.

Continuingprofessionaldevelopmentenablesaprofessionalaccountanttodevelopand

maintainthecapabilitiestoperformcompetentlywithintheprofessionalenvironment.

130.4Diligenceencompassestheresponsibilitytoactinaccordancewiththerequirementsof

anassignment,carefully,thoroughlyandonatimelybasis.

130.5Aprofessionalaccountantshalltakereasonablestepstoensurethatthoseworking

undertheprofessionalaccountanfsauthorityinaprofessionalcapacityhave

appropriatetrainingandsupervision.

130.6Whereappropriate,aprofessionalaccountantshallmakeclients,employersorother

usersoftheaccountant'sprofessionalservicesawareofthelimitationsinherentinthe

services.

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CODEOFETHICSFORPROFESSIONALACCOUNTANTS

SECTION140

Confidentiality

140.1Theprincipleofconfidentialityimposesanobligationonallprofessionalaccountantsto

refrainfrom:

(a)Disclosingoutsidethefirmoremployingorganizationconfidentialinformation

acquiredasaresultofprofessionalandbusinessrelationshipswithoutproperand

specificauthorityorunlessthereisalegalorprofessionalrightordutyto

disclose;and

(b)Usingconfidentialinfonnationacquiredasaresultofprofessionalandbusiness

relationshipstotheirpersonaladvantageortheadvantageofthirdparties.

140.2Aprofessionalaccountantshallmaintainconfidentiality,includinginasocial

environment,beingalerttothepossibilityofinadvertentdisclosure,particularlytoa

closebusinessassociateoracloseorimmediatefamilymember.

140.3Aprofessionalaccountantshallmaintainconfidentialityofinformationdisclosedbya

prospectiveclientoremployer.

140.4Aprofessionalaccountantshallmaintainconfidentialityofinformationwithinthefirm

oremployingorganization.

140.5Aprofessionalaccountantshalltakereasonablestepstoensurethatstaffunderthe

professionalaccountant'scontrolandpersonsfromwhomadviceandassistanceis

obtainedrespecttheprofessionalaccountant'sdutyofconfidentiality.

140.6Theneedtocomplywiththeprincipleofconfidentialitycontinuesevenaftertheendof

relationshipsbetweenaprofessionalaccountantandaclientoremployer.Whena

professionalaccountantchangesemploymentoracquiresanewclient,theprofessional

accountantisentitledtousepriorexperience.Theprofessionalaccountantshallnot,