CPA Code of Professional Conduct and Student Code
The CPA Code of Professional Conduct ("Code”) sets out the principles that guide members, firms and students on sound and fair financial and management reporting and business practices. The Code sets out our obligations to clients, employers, colleagues and the public interest. We conduct ourselves at all times according to the shared values and ideals of our profession.
Five fundamental principles of ethics inform the CPA and Student Codes:
- Professional behaviour
- Integrity and due care
- Objectivity
- Professional competence
- Confidentiality
