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The Code of Ethics for Professional Accountants states that ‘a distinguishing mark of the accounting profession is its acceptance of the responsibility to act in the public interest. Therefore, a professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employer
The main advantages of the IFAC Code of Ethics for Professional Accounts are:
It provides explicit guidance to accountants and aids their understanding of the expectations placed upon them in terms of their ethical behaviour.
It lets clients know what they can expect from their professional accountants.
It provides a standard for disciplining professional accountants who adopt poor accounting practices.
It enhances the reputation of professional accountants.
It promotes a commitment to best practice within the profession.
Abiding by a code may decrease the legal liability of professional accountants from inappropriate actions.
It provides users of the accounts with a standard against which they can compare the ethical behaviour of their professional accountants and complain about poor accounting practice.
