Professional Responsibility In carrying out their responsibilities as professionals, each member must always use moral and professional considerations in all activities he undertakes.

Public Interest

Where the public from the accounting profession consisting on the objectivity and integrity of accountants in maintaining the functioning of business in an orderly manner.


Integrity requires a member to be honest and forthright without having to sacrifice the secret of the recipient of the service.

Professional Behavior

Every member must behave that is consistent with the reputation of a good profession and stay away from actions that can discredit the profession.

The obligation to stay away from behavior that can discredit the profession must be fulfilled by members as a manifestation of their responsibilities to recipients of services, third parties, other members, staff, employers and the general public.

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