Code of Ethics for Professional Accountants: 6 - Professional Behavior [专业会计师的道德守则 – 专业行为]

1. A professional accountant shall comply with the principle of professional behavior, which requires an accountant to comply with relevant laws and regulations and avoid any conduct that the accountant knows or should know might discredit the profession.

2. A professional accountant shall not knowingly engage in any business, occupation or activity that impairs or might impair the integrity, objectivity or good reputation of the profession, and as a result would be incompatible with the fundamental principles.

3. If a professional accountant is in doubt about whether a form of advertising or marketing is appropriate, the accountant is encouraged to consult with the Malaysian Institute of Accountants (MIA).

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1. 专业会计师应遵守专业行为原则，该原则要求会计师遵守相关法律和法规，并避免任何会计师知道或应该知道的可能损害本行业声誉的行为。

2. 专业会计师不得故意从事任何损害或可能损害专业的完整性、客观性或良好声誉的业务、职业或活动，因为这不符合基本原则。

3. 如果专业会计师对某种形式的广告或营销是否合适有疑问，鼓励会计师向马来西亚会计师协会 (MIA) 咨询。

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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

4. Professional Competence and Due Care [专业能力和应有的谨慎]

https://lnkd.in/eEq8b-wM

5. Confidentiality [保密性]

https://lnkd.in/eW5gXvRj

6. Professional Behavior [专业行为]

https://lnkd.in/e_M3jgCD

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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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