DEWI TRISNANINGRUMDEWI TRISNANINGRUM (22213305)(22213305)MUHAMAD ARDYANSYAHMUHAMAD ARDYANSYAH (25213702)(25213702)MUHAMMAD JAMALUDINMUHAMMAD JAMALUDIN (26213010)(26213010)MUTIARA RIZKY PUTRIMUTIARA RIZKY PUTRI (26213243)(26213243)

ETIKA PROFESI AKUNTANSI

General Application of The Code

The Accountacy profession is its acceptence of the responsibility to act in the public interest. In acting in the public interest, a profesional accountant shall observe and comply with this code.

Fundamental Principles

A profesional accountant shall comply with the following fundamental principles :

•Integrity

•Objectivity

•Profesional Competence and Due Care

•Confidentiality

•Profesional Behavior

Introduction and Fundamental Principles

Conseptual Framework Approach

The circumstances in which profesional accountants operate may create spesific threats to compliance with the fundamental principles.

Threats and Safeguards

Threats may be created by a broad of realtionships and circumstance.

Ethical Conflict Resolution

A profesional accountant may be required to resolve a conflict in complying with the fundamental principles.

General Application of The Code

General Application of The Code

The principle of integrity impose an obligation on all profesional accountants to be straightword and honest in all profesional and business relationships.

The principle of objectivity imposes an obligation on all professional accountants not to compromise their professional or business judgment because of bias, conflict of interest or the undue influence of others.

Integrity

Objectivity

General Application of The Code

To maintain profesional konowledge and skill at the level required to ensure that clients or employers receive competent profesional service.

Professional Competence and Due Care

General Application of The Code

Disclosing outside the firm or employing organization confidential information acquired as a result of professional and business relationships without proper and specific authority or unless there is a legal or professional right or duty to disclose

The principle of professional behavior imposes an obligation on all professional accountants to comply with relevant laws and regulations and avoid any action that the professional accountant knows or should know may discredit the profession

Confidentiality

Professional Behavior

Professional Accountants In Public Practice

A professional accountant in public practice shall not knowingly engage in any business, occupation, or activity that impairs or might impair integrity, objectivity or the good reputation of the profession and as a result would be incompatible with the fundamental principles.

Threats and Safeguards

Threats fall into one or more of the following categories :

Self-interest; Self-review; Advocacy; Familiarity; and Intimidation.

Introduction

Professional Accountants In Public Practice

Client Acceptance

A professional accountant in public practice shall evalute the significance of any threats and apply safeguards when necessary to elimate them or reduce them to an acceptable level.

Engagement Acceptance

Before accepting a specific client engagement, a professional accountant in public practice shall determine whether acceptance would create any threats to compliance with the fundamental principles.

Professional Appointment

Professional Accountants In Public Practice

Changes in a professional Appointment

A professional accountant in public practice who is asked to replace another professional accountant in public practice, or who is considering tendering for an engagement currently held by another professional accountant in public practice.

Professional Accountants In Public Practice

Changes in a professional Appointment

A professional accountant in public practice who is asked to replace another professional accountant in public practice, or who is considering tendering for an engagement currently held by another professional accountant in public practice.