EXPLORING THE IESBA CODE 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]

1. The International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) sets out the fundamental principles of ethics for professional accountants (PAs), reflecting the profession’s public interest responsibility. The principles apply to all PAs irrespective of their roles and responsibilities.

2. Together with the Code’s conceptual framework, the principles provide a strong foundation for ethical decision-making.

3. The conceptual framework specifies an approach for all professional accountants to:

👉 Identify threats to compliance with the fundamental principles (See Installment 2)

👉 Evaluate the threats identified (See Installment 3)

👉 Address the threats that are not at an acceptable level (See installment 4)

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1. 国际专业会计师道德守则 (包括国际独立标准) 规定了专业会计师道德的基本原则，反映了该行业的公共利益责任。这些原则适用于所有专业会计师，无论其角色和职责如何。

2. 这些原则与本守则的概念框架一起，为道德决策提供了坚实的基础。

3. 概念性框架为所有专业会计师规定了一种方法，以:

👉 识别对遵守基本原则的威胁 (见第2部分)

👉 评估已确定的威胁 (见第3部分)

👉 应对未达到可接受水平的威胁 (见第4部分)

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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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