Code
of Ethics for Chartered Accountants
(as
amended up to 28 May 2005)
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| Foreword |
| Preface |
| Preamble |
| Definitions |
| Introduction, The Public Interest, Objectives, Fundamental Principles , The Code |
| PART A - APPLICABLE TO ALL CHARTERED ACCOUNTANTS | |
| 1 | Integrity and Objectivity |
| 2 | Resolution of Ethical Conflicts |
| 3 | Professional Competence |
| 4 | Confidentiality |
| 5 | Tax Practice |
| 6 | Activities outside Pakistan |
| 7 | Public Notices, Announcements and Communications |
| PART B - APPLICABLE TO CHARTERED ACCOUNTANTS IN PRACTICE | |
| 8 | Other occupations in which Chartered Accountants can engage without Council's permission |
| 9 | Independence |
| 10 | Professional Competence and Responsibilities Regarding the Use of Non-Accountants |
| 11 | Fees and Commissions |
| 12 | Clients' Monies |
| 13 | Relations with other Chartered Accountants in Practice |
| PART C - APPLICABLE TO EMPLOYED CHARTERED ACCOUNTANTS | |
| 14 | Conflicts of Loyalties |
| 15 | Support for Professional Colleagues |
| 16 | Professional Competence |
| 17 | Presentation of Information |