| Autor: Anna Buczkowska | 45 |
Strony: 45-55
pełen tekst
ETHICS OF PROFESSION ACCOUNTANT IN NATIONAL AND INTERNATIONAL REGULATION
Summary
Many people and institution take advantage of the work of accountant. The persons who have obtained the right to perform the job of the accountant should present the required qualifications and should obey principles of professional ethics. As the result of the above, International Federation of Accountants elaborated “The Code of Professional Ethics in Accountancy”. On this base the Association of Accountantsin Poland elaborated also The Code of Professional Ethics in Accountancy”, which includes principles of practices of ethical professions accountant. The article presents principles of ethics contained in Polish and international regulations that concern person occupying accountancy.
pełen tekstETHICS OF PROFESSION ACCOUNTANT IN NATIONAL AND INTERNATIONAL REGULATION
Summary
Many people and institution take advantage of the work of accountant. The persons who have obtained the right to perform the job of the accountant should present the required qualifications and should obey principles of professional ethics. As the result of the above, International Federation of Accountants elaborated “The Code of Professional Ethics in Accountancy”. On this base the Association of Accountantsin Poland elaborated also The Code of Professional Ethics in Accountancy”, which includes principles of practices of ethical professions accountant. The article presents principles of ethics contained in Polish and international regulations that concern person occupying accountancy.