A2 Industry and Professional Codes of Practice
Industry and Professional Codes of Conduct
Examples, purpose and features of industry codes of practice, including:
mandatory and voluntary codes of practice
sanctions.
Examples, purpose and features of professional codes of practice:
examples, e.g. ACCA Global and the Chartered Insurance Institute (CII) International Code of Ethics, The International Ethics Standards Board for Accountants (IESBA)
features, e.g. integrity, objectivity, professional competence, confidentiality, professional behaviour
sanctions.
