Guidance & Ethics

Before embarking on your studies you should first make sure that you read the Student Guide, the Teaching & Learning Guide and the Exam Regulations, these can be accessed through My AIA. AIA acts in the public interest to ensure public confidence in the accountancy profession. We achieve this through promoting best practice, high professional standards and ethics. This applys to both our members and our students.


On joining AIA you agree to be bound by the Constitution, AIA regulations and guidance. It is important that you read and understand the Constitution; you can download the latest version from the Related Documents panel.


AIA has adopted the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants, and in agreement with IFAC, you are bound by the Constitution to observe this Code. The Code of Ethics is included in the Constitution.


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.