Code of Ethics

AT has adopted the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants and as an IAT member you are bound by the Constitution to observe this Code.

These occupational standards set out the competences which Accounting Technicians need to be able to perform effectively in the workplace. They specify what Accounting Technicians should know and do to undertake particular tasks. They are a common standard for the accounting sector.

All members should comply with the following 5 fundamental principles, as set out by the International Federation of Accountants (IFAC) www.ifac.org.

• Integrity: Members should be straightforward and honest in all professional and business relationships.
• Objectivity: Members should be fair and should not allow bias, conflict of interest or undue influence of others to override professional or business judgments.
• Professional Competence and Due Care: Members have a continuing duty to maintain professional knowledge and skill at a level required to ensure that a client or employer receives the advantage of competent professional service based on current developments in practice, legislation and techniques. Members should act diligently and in accordance with applicable technical and professional standards when providing professional services.
• Confidentiality: Members should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority or unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of the member concerned or third parties.
• Professional behavior: Members should comply with relevant laws and regulations and should avoid any action that discredits the profession

Download IAT Code of Ethics (PDF)