Values and Ethics
AIA’s mission is to create world class accountants; and we aim to achieve this through offering high-standard, relevant and innovative qualifications, and providing first-class, tailored and pertinent services for our members around the world. The AIA has always believed in opportunity, quality, diversity, accountability and transparency, and these principles are reflected in everything that we do.
AIA has adopted the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants, and in agreement with IFAC, all AIA members are bound by the Constitution to observe this Code.
The Code of Ethics guides each person to observe five fundamental principles:
Integrity – A professional accountant should be straightforward and honest in all professional and business relationships.
Objectivity – A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments.
Professional Competence and Due Care – A professional accountant has a continuing duty to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques. A professional accountant should act diligently and in accordance with applicable technical and professional standards when providing professional services.
Confidentiality – A professional accountant should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of the professional accountant or third parties.
Professional Behaviour – A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession.