cga code of ethics and rules of conduct

cga code of ethics and rules of conduct - Code of Ethical...

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Code of Ethical Principles and Rules of Conduct Version 2.11
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ISBN: 1-55219-024-2 Additional copies can be obtained from: Certified General Accountants Association of Canada 100 – 4200 North Fraser Way Burnaby, BC Canada V5J 5K7 © CGA-Canada, 2010 All rights reserved. These materials or parts thereof may not be reproduced or used in any manner without the prior written permission of the Certified General Accountants Association of Canada. Second Edition, Version 2.11 Printed in Canada PRO 170/11
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CGA-Canada Code of Ethical Principles and Rules of Conduct April 2010 Page 1 T ABLE OF C ONTENTS Code of Ethical Principles . .............................. 5 Rules of Conduct ...................................... 6 Responsibilities to Society ............................ 6 Trust and Duties . .................................. 9 Due Care and Professional Judgment .................... 13 Deceptive Information ............................... 15 Practice of the Profession ............................. 16 Responsibilities to the Profession ....................... 22 Definitions . ......................................... 25
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CGA-Canada Code of Ethical Principles and Rules of Conduct April 2010 Page 3 A professional organization and its members are granted the legal right by society to organize themselves, to control entrance into the profession, and to formulate standards of behaviour governing its members. In return for this right, members of the profession are to act in the interest of society and its members. Provincial and Federal Acts, and the Code of Ethical Principles and Rules of Conduct formalize this arrangement. In order to fulfil this responsibility, professionals must have a number of important character traits, as well as the skill to make expert technical and moral judgments which serve the interest of society. Certified General Accountants thus have an important role to play in society. In the performance of that role, many of a professional’s actions have an effect on the welfare of other people. Because of their societal responsibilities, members of a profession are obligated to act in the interest of these other parties, who have a stake in the nature and quality of professional activities. These stakeholders include employers, clients, various identifiable third parties, and the public at large. Therefore, the professional organization and its members have a stake in the performance of individual members. The Code of Ethical Principles and Rules of Conduct applies to the behaviour of members of the Association when they either perform the role of a professional accountant or represent themselves as members of the Association. The role of a CGA is broad and general. It is defined in two ways: first, by specifying the tasks
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cga code of ethics and rules of conduct - Code of Ethical...

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