May  19, 2021

Episode 2: ethics for accountants

Ethics can be defined as the normative science of the rectitude of human acts according to rational principles. In this sense, ethics is understood as the science of human behavior that studies the way we human beings act in front of our peers and the way in which we develop in our daily activities.
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00:00:00 - Hi, my name is Carol Rodin, today we are going to talk about the code of a coding ethics with my partner Christian Rengon, well, I lead you with my partner.

00:00:15 - What is the code of ethics for accounting?

00:00:18 - The code of ethics for accounting professionals has been prepared by the International Ethics

00:00:24 - Standards Council for Accounts, IESBA, the purpose of this independent body is to prepare the standards of the International Federation of Accounts, IFAC, are generated.

00:00:41 - The IESBA NT is in charge of generating an ASIN public interest and high quality ethical standards and other pronounces so that in this way it is applied by professionals around the world.

00:01:01 - The IESBA is the one that is strategically encroached. IFAC bodies to be demanding with high standards of ethics in order to get good ethical practice globally.

00:01:17 - On the part of IFAC, its fundamental principle is to promote and strengthen the accounting profession in the world and stimulate the development of solid economies throughout the high levels of professional ethics demands, as well as forming two international converges of the standards displayed for the public interest.

00:01:47 - What is used at the cost of etiquette for accounting?

00:01:51 - It applies to accounting professionals not to compromise their business of professional judgment for reason or prejudice, conflicts of interest generated involved by their parties.

00:02:06 - It is a way or a way of how the accounting professionals should behave in the real world of a carrying, saying he is always immersed of involvement in illegal financial events.

00:02:20 - But is this a carrying hookout of ethics intense is to get prepared management, identify the moment of risk of a scandal where it can be immersed, and take their prepared pertinent measures before committing an offense, where an empowerment of a personality is manifest in front of their professional adjustment, science-accurating professionals are prepared to be up-to-date.

00:02:50 - In this context, it is also understandable as a set of rules over a service of values and principles prevail, which must be governed by a current professional register with a central board of a public council established by its coalitions and laws.

00:03:12 - Well, the pulling of Corrine must maintain in that case moral integrity, whatever the field of performance in the profession of the stocks may be.

00:03:21 - In accordance with this, he is expected to be a prince of very honest dignity and sincerity in any circumstance.

00:03:30 - Within this some principal are included other related concept that, with whose requering and expression of regulation may be related to the established professional performance standards such concepts could be those of moral conscience, loyalty of different levels, throughfulness as a relation of incongestable reality, justice, and a Kirile Super-B possibility loop.

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