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HKICPA CODE OF ETHICS FOR
PROFESSIONAL ACCOUNTANTS
(COE)
Preface
Applicability
All members of the HKICPA.
How about a registered student?
YES!!! (signed an undertaking to observe and abide by the
Professional Accounting Ordinance and its By-Laws, and is
thus bound by the ethical requirements of the HKICPA and
subject to disciplinary proceedings)
Apparent failures by members of the Institute to comply with
the COE are liable to be enquired into by the appropriate
committee established under the authority of the Institute, and
disciplinary action may result.
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HKICPA CODE OF ETHICS FOR
PROFESSIONAL ACCOUNTANTS
(COE)
Fundamental Principles (Section 100)
Maintain integrity and objectivity.
Meet technical and professional standards when carrying out
professional work.
Respect the confidentiality of information acquired.
Follow ethical guidelines issued by the Institute.
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HKICPA CODE OF ETHICS FOR
PROFESSIONAL ACCOUNTANTS
(COE)
1. Independence (Section 290)
2. Conflicts of Interest (Section 220)
3. Confidentiality (Section 140)
4. Unlawful Acts or Defaults by Clients of Members (Section 410)
5. Practice Promotion (Section 450)
6. Changes in Professional Appointment (Section 440)
7. Fees (Section 240)
8. Management Consulting Services (Sections 290.156 –290.219)
INDEPENDENCE (SECTION 290)
Independence of mind (Independence in fact)Independence of mind (Independence in fact)
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