EXPLORING THE IESBA CODE Installment 10: Pressure to Breach the Fundamental Principles [探索国际会计师 职业道德准则理事会守则 第10部分：导致违反基本原则的压力]

1. Because of the wide range of professional services that Professional Accountants (PAs) perform, they may be under pressure from a client, supervisor, or other individuals (for example, a vendor, customer, or lender) to infringe the Fundamental Principles (FPs).

2. PAs must not allow pressure to breach the Fundamental Principles to fulfill their responsibility to act in the public good. At the same time, PA cannot compel others to violate Fundamental Principles too.

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1. 由于专业会计师 (Pas) 所提供的专业服务范围广泛，他们可能会受到来自客户、主管或其他个人（例如，供应商、客户或贷款人）的压力而违反基本原则 (Fundamental Principles)。

2. 专业人员不被允许因压力而违反基本原则，以履行其为公众利益行事的责任。同时，专业人员也不能强迫他人违反基本原则。

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EXPLORING THE IESBA CODE 探索国际会计师职业道德准则理事会守则

1. Installment 1: The Five Fundamental Principles
第1部分：五项基本原则

https://lnkd.in/ejcPeeBe

2. Installment 2: The Conceptual Framework – Step 1, Identifying Threats
第2部分：概念框架 - 第1步，识别威胁

https://lnkd.in/d3659FrM

3. Installment 3: The Conceptual Framework – Step 2, Evaluating Threats
第3部分：概念框架 - 第2步，评估威胁]

https://lnkd.in/dq_etMuE

4. Installment 4: The Conceptual Framework – Step 3, Evaluating Threats
[第4部分：概念框架 - 第3步，应对威胁]

https://lnkd.in/eeWNBvCj

5. Installment 5: Independence
[第5部分：独立性]

https://lnkd.in/e2djV-Bm

6. Installment 6: Conflicts of Interest
[第6部分：利益冲突]

https://lnkd.in/eARU7CMj

7. Installment 7: Inducements, Including Gifts and Hospitality
[第7部分：利益诱导]

https://lnkd.in/eBzTPfcw

8. Installment 8: Responding to Non-Compliance with Laws and Regulations [for PAIBs]
[第8部分：应对不遵守法律法规 [企业中的专业会计师]

https://lnkd.in/eisunHu5

9. Installment 9: Responding to Non-Compliance with Laws and Regulations [for PAPPs]
[第9部分：应对不遵守法律法规 [专业执业会计师]

https://lnkd.in/eCa9rFSQ

10. Installment 10: Pressure to Breach the Fundamental Principles
[第10部分：导致违反基本原则的压力]

https://lnkd.in/eCHaR7Us

11. Installment 11: The Role and Mindset Expected of Accountants — A Focus on Bias
[第11部分: 会计师应有的角色和心态 -- 对偏见的重视]

https://lnkd.in/eJ5v2iv5

12. Installment 12: The Building Blocks Installments
[探索国际会计师 职业道德准则理事会守则 第12部分: 组成部分]

https://lnkd.in/dK2VUbT9

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