The code of ethics is defined as a common grip that binds each member, as well as acting sutu pattern that applies to every member of the profession. The main reason the need for a high level of professional action by any profession is the need for public confidence on the quality of services provided by the profession, regardless of each - each individual who provides such services.
Ethics can be broadly defined as a set of moral principles or values. Every organization has a set of values like that, even though we pay attention or do not pay attention to it explicitly. The need for ethics in society is quite important, so many common ethical values incorporated into the legislation.
Ethical behavior is the foundation of modern civilization underlines the success of the functioning of virtually every aspect of society, from everyday family life to law, medicine, and business. Ethics (ethically) refers to a system or code of conduct based on moral obligations which shows how an individual should behave in society.
Ethical behavior is also the foundation of modern professionalism. Professionalism broadly defined, refers to the behavior, purpose, or qualities that characterize or characterize members of a profession or professional people. The entire profession perilakuyang set rules or code defines ethical behavior for members of the profession. Professional code of conduct consists of: Principles - principles, Code of Ethics, Interpretation of the Code of Ethics and Code of Ethics.
AICPA Code of Professional Conduct consists of two parts:
- Principles of Professional Conduct (Principles of profesionnal Conduct); declare acts - ideal behavior and conduct.
- Code of Conduct (Rules of Conduct); establish minimum standards.
Six Principles of Professional Conduct:
- Responsibilities: In carrying out its responsibilities as professionals, members must implement the professional judgment and morals in the whole family.
- Public interest: Members must accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.
- Integrity: To maintain and broaden public confidence, members must implement all professional responsibilities with a sense of integrity.
- Objectivity and independence: Members must maintain objectivity and conflict-free assignment in the execution of professional responsibilities.
- Accuracy and precision: Members must observe technical standards and standards of professional conduct.
- The scope and nature of the services: Members in public practice shall observe the principles of Professional Conduct in determining the scope and nature of the services to be provided.
IFAC CODE OF ETHICS
The code of ethics drawn up by SPAP is a code of ethics International Federations of Accountants (IFAC), which is translated, so this code is not a new thing then adjusted to IFAC, but adopted from the source of IFAC. So there is no significant difference between the SAP and the IFAC code of ethics. Adoption by the Council SPAP ethics is certainly in line with the mission of Indonesia's accountants did not champion. Moreover, the mission of the International Federation of Accountants as the so-called constitution is to develop a global improvement accounting profession with harmonized standards so as to provide the highest quality service consistently to the public interest. A member of IFAC and KAP should not set standards that are less precise than the rules in the code of conduct. Professional accountants need to understand the differences in the rules and guidelines of several regional jurisdiction, unless prohibited by law or legislation
Fundamental Principles of Ethics IFAC:
- A professional accountant should act decisively and honest in all professional and business relationships.
- Seorag professional accountant should not allow bias, conflict of interest, or under penguruh others sehinggamengesampingkan business and professional judgment.
- Professional competence and prudence. An accountant profesionalmempunyai duty to maintain professional knowledge and skills on an ongoing basis at a rate dipelukan to menjaminseorang client or employer receives competent professional services yangdidasarkan on development practices, legislation, and current techniques.Seorangakntan professionals must work diligently and follow professional standards thirsty work diligently and follow the standards profesionaldan accepted technique in providing professional services.
- A professional accountant should respect kerhasiaaninformasi gained as a result of professional relationships should not be author of the bisnisserta any information to third parties without izinyng enar and specific, unless there are legal obligations or professional right to express them.
- Professional Conduct. A professional accountant should comply with the law and relevant legislation and should avoid any action that dapatmendiskreditkan profession.
CODE IAI
The code of ethics is a system of norms, values and professional rules written expressly stating what is right and good, and what is not right and not good for the professionals. Indonesian Institute of Accountants Code of Conduct is a code of conduct, ethical accountants in meeting their professional responsibilities
IAI-KASP ethical rules contains seven basic principles of ethical behavior of auditors and four other general guidelines with regard to the ethical behavior. IAI seven core principles are:
- Integrity
Integrity relates to the profession of auditors who can be trusted for upholding truth and honesty.Integrity is not only a form of honesty but also trustworthiness, act fairly and based on the actual situation. This is demonstrated by the auditor when it raises personal excellence when providing professional services to the institution where the auditors' work and to auditannya.
- objectivity
Auditor objective is an impartial auditor so that the independence of the profession can be maintained. In taking a decision or action, he may not act on the basis of prejudice or bias, conflict of interest, or the influence of others. Objectivity is practiced when the auditor take decisions in its audit activities. Auditor objective is the auditor who make decisions based on all available evidence, and not because of the influence or based on opinions or personal prejudice or pressure and influence of others.
- Competence and Precautions
In order to provide quality audit services, the auditor must have and maintain competence and diligence. For that auditors should always enhance the knowledge and expertise of the profession to the extent necessary to ensure that the institution where he works or audited can receive the benefits of the service profession based development practices, rules-danteknik latest techniques.Based on this basic principle, the auditor can only perform an audit if he has the necessary competence or using the help of experts who are competent to perform his duties satisfactorily.
- secrecy
Auditors should be able to maintain the confidentiality of information obtained in conducting the audit, although the overall audit process may be conducted openly and transparently. The information is the property of the audited, for the auditor must obtain special approval if they want to express, unless their disclosure obligations for legislation. This secrecy must be maintained until any time even when the auditor has stopped working at the office. In principle, this confidentiality, auditors are prohibited from using the information in its possession for their own interests, for example, for financial gain.
- The principle of confidentiality does not apply in the following situations:
Disclosure permitted by the authorities, such as audited and the institution where she worked. In this disclosure, the auditor should consider the interests of all parties, not only he, the audited, the institution, but also including other parties who may be affected by the disclosure of this information.
- Accuracy of Acting
The auditor should be able to act consistent in maintaining the reputation of the profession and public sector institutions accounting profession and refrain from any actions that could discredit himself as a professional institution or a professional auditor. Appropriate measures need to be promoted through leadership and exemplary. If the auditor know of another auditor perform actions that are not true, then the auditor must take the steps necessary to protect the public, the profession, professional institutions, the institution where she worked and members of other professions from the actions of another auditor is not correct it.
- Technical and professional standards
The auditor should conduct an audit in accordance with auditing standards applicable, which includes technical and professional standards relevant. These standards are set by the Indonesian Institute of Accountants and the Government of the Republic of Indonesia. In the audit of public agencies, there are also auditing standards they set and apply to auditors, including the rules of conduct established by the agency where he works. In the event of any discrepancy and / or conflict between the auditing standards and rules of the profession with auditing standards and rules of the agency, then the problem is returned to the respective institutions and the rule standard setter.
RULES AND INTERPRETATION OF ETHICS
Interpretation of Rules of Ethics is an interpretation issued by the Agency established by the Association after considering feedback from members, and other interested parties, as a guide in the application of ethics rules, without intended to limit the scope and application. Statement of Professional Ethics that applies today can be used as Ethics Rules Interpretation and or until the issuance of a new interpretation of the rules and to replace it.
- Ethics rules:
- Independence, integrity, and Objectivity
- General Standards and Accounting Principles
- Responsibilities to Clients
- Responsibilities to colleagues
- Responsibility and other practices
- interpretation of Ethics
In practice there is no ethical absolutes. Ethical standards also vary depending on the social sebuahkomunitas, depending on culture, norms, and values embraced by the community. Both the community in its form as a region, country, religion or community group. There is no universal ethics.
Outline of the Code of Ethics and Professional Conduct
- Contribution to society and human welfare.
- Avoid hurting others.
- Be honest and trustworthy
- Be fair and do not discriminate against the values of equality, tolerance, respect for others, and the principles of equal justice in a set order.
- Property rights including the copyright and patent rights.
- Give proper credit for intellectual property.
- Respect the privacy of others
- Trust
INTERPRETATION OF RULES OF CONDUCT According to AICPA
Indonesian Institute of Accountants Code of Ethics is intended as a guide and rules for all members, whether practicing as a public accountant, worked in the corporate world, in government agencies, as well as in the world of education in the fulfillment of their professional responsibility rules.
The purpose of the accounting profession is fulfilling its responsibilities with the highest professional standards, reached the highest levels of performance, with an orientation to the public interest. To achieve these objectives, there are four basic requirements that must be met, namely:
- Society needs the credibility of information and information systems.
- Required individual who can clearly be identified by the service users.
- Quality of Services. The presence of the belief that all services obtained from the accountant provided with the highest performance standards.
- Accountant service users should be able to feel confident that there is a framework of professional ethics underlying the provision of services by accountants.
Indonesian Institute of Accountants Code of Ethics consists of three parts:
- Principles of Ethics
Ethical Principles provide a basic framework for Ethics Rules, which regulates the implementation of the provision of professional services by the member.
- Ethics rules
Ethical Principles provide a basic framework for Ethics Rules, which regulates the implementation of the provision of professional services by the member. Principles of Ethics was passed by Congress and apply to all members,
- Interpretation of Ethics Rules
Ethics rules approved by the Meeting of the Association Members and only binds members of the Association concerned.
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