Professional ethics of public accounting profession.

Professional ethics of public accounting profession.
Public accountant compartment ethics rules derived from the ethical principles set by congress IAI.Dalam 1973, IAI for the first time set kpode Otik the accounting profession, then perfected in the years 1981,1986,1994 and congress IAI IAI in a congress congressional years 1998 of the Code in the given nam Institute of Accountants.
Public accountant is an accountant berpatik the public accounting firm, which provides various types of services that set standards of professional accountants in public, ie auditing, attestation, and review of accounting and consulting services.

    Accountants Professional Ethics Atura by IAI
The purpose of the accounting profession is fulfilling its responsibility to the highest professional standards to achieve high performance levels kepenntingan public.Untuk arientasi to achieve these objectives, there are 4 basic needs that must be met:

    Credibility
Society needs kredipilitas information and information systems.

    Professionalism
It takes individuals who can clearly be identified by the user as a professional accountant services in the field of economics.

    Quality of service
There is a belief that all services obtained from the accountant provided with high performance standards.

    Confidence
Accountant service users should be able to feel confident that there is a framework of professional ethics that underlie the provision of services by the accountant.
Akunatan Association Code of Ethics consists of 3 parts:

    Ethical Principle: provides a basic framework for ethical rules, that govern the implementation of the provision of professional services by members.
    Ethics Rules: statement of professional ethics to current can be used as an interpretation and / ethics rules through the issuance of new rules and interpretations to replace it.
    Ethics Rules Interpretation: interpretation issued by badanyang in form by the set after considering the responses from members, and other interested parties in the lighting lainya.Sebagai penduan ethical rules, without dimagsudkan to help scope and penerapnanya.

    Kepentinga the code of ethics
If necessary members must also consider the ethical standards set by the government agency that regulates business client / use the report to evaluate the compliance of clients against the legislation in force.