Code of Ethics for Professional Accountants: 4 - Professional Competence and Due Care [专业会计师的道德守则 – 专业能力和应有的谨慎]

1. To maintain the highest level of trust in accountancy and ensure that the work of accountants, tax advisers, insolvency practitioners, and auditors is of the best caliber, they must adhere to the highest standards of professional conduct.

2. Therefore, the Code of Ethics and its obligations are a crucial part of the accounting profession’s commitment to these standards.

3. A professional accountant shall comply with the principle of professional competence and due care, which requires an accountant to:

👉  Attain and maintain professional knowledge and skill at the level required to ensure that a client or employing organization receives competent professional service, based on current technical and professional standards and relevant legislation; and

👉  Act diligently and in accordance with applicable technical and professional standards.

4. In Malaysia, the applicable technical and professional standards include but are not limited to standards on Quality Control, Auditing Review, Other Assurance and Related Services; Audit and Assurance Practice Guides; Financial Reporting Standards Implementation Committee (FRSIC) Consensus; Guidance Notes and other pronouncements approved and issued by the Council; and approved accounting standards issued by relevant authorities. 

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1. 为了保持对会计业的最高信任，并确保会计师、税务顾问、清盘师和审计师的工作具有最佳素质，他们必须遵守最高的职业行为守则。

2. 因此，遵守《会计师道德守则》及其所要求的义务，是会计行业对这项要求的承诺。

3. 专业会计师应遵守专业能力和适当谨慎的原则，这要求会计师：

👉  根据现时的技术和专业标准以及相关法律，达到并保持必要的专业知识和技能水平，以确保客户或雇佣机构获得称职的专业服务；以及

👉  按照适用的技术和专业标准用心行事。

4. 在马来西亚，适用的技术和专业标准包括但不限于质量控制、审计审查、其他鉴证和相关服务的标准；审计和鉴证实务指南；财务报告准则执行委员会的共识；理事会批准和发布的指导说明和其他公告；以及有关当局发布的核准会计准则。

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Code of Ethics for Professional Accountants

专业会计师的道德守则

1. General [一般规定]

https://lnkd.in/edGQ-pwN

2. Integrity [诚信]

https://lnkd.in/egFt6rSi

3. Objectivity [客观性]

https://lnkd.in/dDEXJdPV

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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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