Code of Ethics
Human beings need ethical values. Ethical values must govern human
beings lives, namely on personal and professional levels. I.A.C.
members are professionals. So, despite the great importance of
personal ethical values (and I.A.C. has as lemma: professional
advising based on a person to person philosophy) personal ethics
belongs to the environment of professional ethics, that is, is out
of the inner circle of professional ethics, the matter of this Code.
Professions, its definitions, organization and regulation vary from
country to country. I.A.C. members are auditors, accountants and tax
consultants.
In general, each profession in each country has its own Code of
Ethics. So, each member of I.A.C. is already regulated by the
national Code of Ethics of his profession.
In general, I.A.C. members are accountants. So, they are included in
IFAC - International Federation of Accountants circle and are
members of national professional organizations, which are members of
IFAC.
