Code of Ethics
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.
IFAC has its own Code of Ethics, that inspired to and is subsidiary
of national codes of ethics.
Accordingly to points 3 and 4, in general I.A.C. members are already
regulated by two codes of ethics: the national one and that of IFAC.
The purpose of this I.A.C. Code of Ethics is to stress the
importance of ethics and to make explicit ethical values and to
regulate its application in an international ambiance, considering
the Organization (I.A.C.), its members, their partners and
employees/collaborators and relationships among them and with
clients/costumers, as well as with others organizations or entities,
public or private ones.
I.A.C. is an association, under Swiss law, which has its Articles
governing the Association. I.A.C. articles has some implicit
dispositions on ethics, that must be taken in consideration in a
first level. Selection, acceptance and retention of members must be
done accordingly to Articles and this Code.
