PROFESSIONAL

ETHICS
MEMBER OF
GROUP
0 Jasmine Dio
1 Pramesti
11170820000097

0 Noviyanti
2 Ardhani
11170820000099

0 Nanda Akbardin
3 Rais J
11170820000103
Section Break
LEARNING OBJECTIVE
 TOPICS
JOINT
TRIAL
BOARD GENERAL
THE AICPA
ETHICS
CODE OF
PROFESSIONAL PROFESSIONAL
ETHICS CONDUCT

ETHICAL RULES OF REGULATORY

PRINCIPLES CONDUCT ENFORCEMENT
WHAT IS
ETHICS?
“ Ethics can be
defined broadly a
set of moral
principles or values.
Each of us has a set
of values even
though we may not
yet believe it in
reality.
 GENERAL ETHICS
General ethical
framework for Contents Here
You can simply impress your

making decision. audience and add a unique zing and

appeal to your Presentations.

Contents Here
You can simply impress your
audience and add a unique zing and
appeal to your Presentations.

Contents Here
You can simply impress your
audience and add a unique zing and
appeal to your Presentations.
PROFESSIONAL ETHICS
Continues education and life
long learning

Competition

Integrity

Align with broad business

issues

Objectivity
THE AICPA CODE
OF
PROFESSIONAL
CONDUCT AICPA Professioal Ethichs
Team

Composition of the AICPA code

of ethics

Code Difinitions
 ETHICAL PRINCIPLES

OBJECTIVITY AND
INDEPENDENCE
RESPONSIBILITIES

DUE CARE THE PUBLIC INTEREST

Contents Here

SCOPE AND NATURE

OF SERVICES INTEGRITY
 RULES OF CONDUCT
101 Independence 302 Contingent Fees

Integrity and
102 Objectivity 501 Acts Discreditable

Advertising and Other

201 General Standard 502 Forms of Solicitation

Complience with Commissions and

202 503
Standard. Referral Fees

Forms of Organization
203 Accounting Principle 505 and Name
Confidential Client
301 Information
REGULATORY ENFORCEMENT

PROCEDURE OF JOINT ETHICAL

ENFORCEMENT

PROCEDURE OF JOINT TRIAL

BOARD

AUTOMATIC DISCIPLINE
PROVISIONS
SPAP (Standard of Public Accountant Professionals)

SA 200 Integrity Contents Here

You can simply impress your
audience and add a unique zing and
appeal to your Presentations.

Objectivity
Contents Here

Professional Competence and Due Care

You can simply impress your
audience and add a unique zing and
appeal to your Presentations.

Confidentiality
Contents Here
You can simply impress your
audience and add a unique zing and
Profesional Behavior appeal to your Presentations.
THANK
YOU :)