ETHICS

As an AIA Student member, you should familiarise yourself with the Association's Constitutional Documents and Code of Ethics.

CONSTITUTIONAL DOCUMENTS

On applying to become a member of AIA, you agree to be bound by the AIA Constitutional Documents, and observe all the provisions of the Memorandum and Articles of Association, Bye-Laws, Rules and Regulations of the AIA for the time being in force. The Constitional Documents can be downloaded from the Related Documents panel on the right of this page and you should ensure that you have the most recent edition.

CODE OF ETHICS

AIA has adopted the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants, and in agreement with IFAC, as an AIA member you are bound by the Constitution to observe this Code. The Code is updated on an annual basis and you should ensure that you have read the most recent version, it can also be downloaded from the Related Documents panel.

"In just about every area of society, there's nothing more important than ethics." Henry Paulson

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.

More information can be found on the Guidance & Ethics page in the Members' section.