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Unformatted text preview: employing organization’s ethics and conduct programs. • Recruitment procedures in the employing organization emphasizing the importance of
employing high caliber competent staff. • Strong internal controls. • Appropriate disciplinary processes. • Leadership that stresses the importance of ethical behavior and the expectation that
employees will act in an ethical manner. • Policies and procedures to implement and monitor the quality of employee performance. • Timely communication of the employing organization’s policies and procedures, including
any changes to them, to all employees and appropriate training and education on such
policies and procedures. • Policies and procedures to empower and encourage employees to communicate to senior
levels within the employing organization any ethical issues that concern them without fear
of retribution. •
300.15 The employing organization’s systems of corporate oversight or other oversight structures. Consultation with another appropriate professional accountant. In circumstances where a professional accountant in business believes that unethical behavior
or actions by others will continue to occur within the employing organization, the professional
accountant in business may consider obtaining legal advice. In those extreme situations where
all available safeguards have been exhausted and it is not possible to reduce the threat to an
acceptable level, a professional accountant in business may conclude that it is appropriate to
resign from the employing organization. SECTION 310
310.1 A professional accountant in business shall comply with the fundamental principles. There may
be times, however, when a professional accountant’s responsibilities to an employing
organization and professional obligations to comply with the fundamental principles are in
conflict. A professional accountant in business is expected to support the legitimate and ethical
237 objectives established by the employer and the rules and procedures drawn up in...
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This document was uploaded on 04/03/2014.
- Spring '14