6. Transparency (Transparency)
6.1 basic principle The accounting profession should work with transparent without hide, distort, or for personal gain. Have a good supervision and can monitor
6.2 6.2 requirements.1 the accounting profession must work with transparency, check
6.2.2 the accounting profession to the people involved. Affected by the performance and accounting profession can be. Access information associated adequate, convenient, as necessary and appropriate to the case
7.Independence (Independence)
7.1 basic principle The accounting profession should work with the independence under the frame of the accounting profession In order to work of the accounting profession, reliable
7.2 7.2 requirements.1 the accounting profession must use discretion independently under the frame of the accounting profession,
7.2.2 The accounting profession must not practical. Work at their lack of independence under the frame of the accounting profession.
8 standard in performance (Professional Standards)
8.1 basic principle, the accounting profession should work according to the standards of professional codes. The satisfaction of planning and supervision to gather information and evidence enough to work
8.2 8.2 specifications.1 the accounting profession to provide professional service in accordance with the standard of professional and technical standards related
8.2.2 the accounting profession must work carefully carefully. And proficient according to the standard of professional and technical standards related 9,
. Responsibility in practice (Accountability)
9.1 basic principle The accounting profession should work with responsible for the integrity Hold and benefit the people. Under the framework of professional from the accounting profession
9.2. 9.2 requirements1 the accounting profession have responsibilities under the frame of the accounting profession to patients, the shareholders, such a person or entity that the accounting profession duty. Let
9.2.2 the accounting profession to work. To ensure reliability and benefit the people. Under the framework of professional
for professionals involved in accounting. Originally, according to the auditor.2505 used the word "courtesy" for the guidelines, professional conduct of the audit profession includes a "courtesy of professional accounting." (Code of professional.5 category is
.
1. Independence, justice and honesty 2,
. Knowledge and ability and standard in performance
.
3 courtesy to customers 4. Courtesy to friends of vocational 5,
. Now general
later accounting profession act.2547 destined to professional. Or who is registered with the FAP, which in the introduction, professional ที่มีการควบ direct control;The topic of the ethics of the accounting profession, as follows:
.
1. Transparency, independence, integrity and honesty, 2
. Knowledge and ability and standard in performance
3.? Responsibility for service recipients and confidentiality
4.Responsibility for the shareholders, partners or the person or entity who composed of vocational work to
.If you don't follow this ethic. The law is considered to be the ethical misconduct And the blame of misconduct ethics is divided into 4 levels is
1. Warning is a Book
2. Quality corrections
3.Suspension of license, registration. Or no professional misconduct by the side of the time, but not more than three years
4. Revoking licenses revoked the registration. Or order from membership. The FAP
.Also, the Ethics Committee on the Council accounting profession to judge จารณา trial that the accounting profession.And to have power to punish those who misbehave ethics have
.
.In this way, the FAP. A draft for the accusations have to accuse the accounting profession in the case made of various subject matter which may be used as a code of conduct that may be accused of misconduct.
1. Any action that may bring disgrace to the dignity of the accounting profession 2
.Do not perform their duties according to accounting standards accounting standard. Standard or any other related defined according to accounting profession act, B.E. 2547
3. Do not engage professional accounting with honesty,
4.Authority without the righteous. Or use the influence or benefit to any person. In order to themselves or others received work
5.Receive or accept property or any benefits for themselves. Or others illegally from the employer or any person who is involved in work with the employer
6.Advertising, or allow others to advertising. Which profession more realistic
7.? Profession beyond the ability of self reinforced 8,
. Abandon the work that has been done without reasonable cause.
9.Sign is the accounting profession in the task themselves do not get do check or control self
, 10. Reveal the secrets of their work has been done without permission from the employer
11.Steal jobs from other professionals in the same side
12. Get to work or check the same piece those who practice other do. No checking function. And do not inform the other professionals that know in advance
13.Use or copy forms or documents about other professionals in one side, without permission,
14. Do any of it. By deliberately to be derogatory to fame. Or the work of other professionals in the same side
15.The other is that crime
according to a few wrong data could be treated as a code of ethics. หลายข้อ, such as no profession with integrity fide.
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