Ethics

CARB is committed to act in the public interest, high professional & ethical standards, which enhance the confidence of users of the services of Chartered Accountants.

 

To achieve the above, CARB:

  • sets and issues the Code of Ethics
  • provides support and guidance through the production of guidance case studies, courses etc
  • influences ethical matters by responding to consultations and participating in relevant national and international committees, working parties and panels.

In line with the IFAC Code of Ethics we adopt a principles based approach to ethics within a frame work which sets out the threats and safeguards and provides guidance in specific areas. 

The fundamental principles are: 

·               Integrity

·               Objectivity

·               Professional Competence and Due Care

·               Confidentiality

·               Professional Behaviour