Code of Ethics for Professional Accountants: 5 - Confidentiality [专业会计师的道德守则 – 保密性]

1. A professional accountant shall comply with the principle of confidentiality, which requires an accountant to respect the confidentiality of information acquired as a result of professional and business relationships. 

2. A professional accountant shall continue to comply with the principle of confidentiality even after the end of the relationship between the accountant and a client or employing organization. 

3. When changing employment or acquiring a new client, the accountant is entitled to use prior experience but shall not use or disclose any confidential information acquired or received as a result of a professional or business relationship

4. Join our Telegram - http://bit.ly/YourAuditor

🌻🌻🌻🌻🌻🌻🌻🌻🌻

1. 专业会计师应遵守保密原则，该原则要求会计师尊重因专业和商业关系而获得的信息的保密性

2. 专业会计师应继续遵守保密原则，即使在会计师与客户或雇佣组织之间的关系结束之后。

3. 在更换工作或获得新客户时，会计师有权使用以前的经验，但不得使用或披露因专业或商业关系而获得或收到的任何保密信息。

4. 加入我们的 Telegram - http://bit.ly/YourAuditor

🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳

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

4. Professional Competence and Due Care

[专业能力和应有的谨慎]

https://lnkd.in/eEq8b-wM

🍄🍄🍄🍄🍄🍄🍄🍄🍄🍄

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

🍄🍄🍄🍄🍄🍄🍄🍄🍄🍄

👉 专业资讯送到你手中

1. 网站 ✍️ https://www.ccs-co.com/

2. Telegram ✍️ http://bit.ly/YourAuditor

3. Instagram ✍ http://tiny.cc/rojzrz

4. 部落格 ✍ https://lnkd.in/e-Pu8_G

5. Google ✍ https://lnkd.in/ehZE6mxy