ETHICAL REQUIREMENTS FOR THE ACCOUNTANT PROFESSION

Abstract

The article deals with issues related directly to the profession of an accountant, which is based on responsibility for acting in the interests of the organization where they carry out their professional activities or in the interests of the client, employer, employees and other persons. It follows that a professional accountant must observe ethical conduct. In his activities, he must comply with certain fundamental principles: decency; professional competence and due diligence; confidentiality; professional behaviour. To do this, we will consider the approaches and requirements for the professional ethics of accountants