International Accountants Consortium

Code of Ethics

I.A.C. and all and each one of its members accept definitions and interpretation of above listed principles accordingly with rules applicable on the country of the Member that have the ethical question.

In case of conflict of jurisdictions, rules of international private law are applicable or supranational legislation (conventions, codes, guidelines, …) (by UN, WTO, OECD, EU, …).

ARTICLE 7
Subsidiary law

I.A.C. and all and each one of its members accept the Code of Ethics and Statement of Policy Implementation Enforcement of Ethical Requirements, by IFAC - International Federation of Accountants as subsidiary law.