Certified public accountants should follow the basic principles of independence, objectivity, impartiality and honesty. Certified public accountants should have strong business ability; Certified public accountants shall abide by the working procedures and methods of technical specifications. Note that accountants should be responsible to both the public and the entrusting unit. Professional ethics in starting a business.

1, objective and fair

Certified public accountants shall follow the principles of independence, objectivity and impartiality when conducting auditing, inspection and review. ? Certified public accountants shall maintain their independence in substance and form when performing authentication business, and shall not influence their objective and fair position for any benefit. Accounting firms and certified public accountants should take necessary measures to eliminate the influence or reduce it to an acceptable level when identifying factors that damage independence.

2. Strong business ability

Certified public accountants should maintain due professional prudence, maintain and improve their professional ability, abide by professional norms such as independent auditing standards, and be diligent and conscientious. A certified public accountant shall maintain and improve his professional ability through education, training and practice, and shall not claim to have professional knowledge, skills or experience that he does not have, or provide incompetent professional services.

Step 3 follow the procedure

Certified public accountants should maintain good working relations with their peers and cooperate with their work. A certified public accountant shall evaluate whether the non-certification services provided to the certification clients are compatible with the certification services. Accounting firms and certified public accountants shall not solicit business by coercion, fraud, inducement or harassment.

4. Be responsible for customers

A certified public accountant shall perform his duties to his clients and keep the client information obtained in the course of practicing confidential, and this obligation of confidentiality shall not be terminated due to the termination of the business agreement. A certified public accountant shall not seek illegitimate interests for himself or others by using the customer information obtained in the course of practicing.

Extended data

The professional ethics of certified public accountants has the following functions:

(1) boot function

In social and economic life, accounting professional ethics can guide the accounting behavior direction of accountants and reflect the guiding function of accounting professional ethics. Accounting professional ethics guides the public and accountants to voluntarily choose accounting ethical behaviors that are conducive to eliminating various contradictions and adjusting their mutual relations, avoiding the expansion of contradictions, alleviating and solving existing contradictions, and influencing and guiding the development direction of accounting science.

(2) Evaluation function

The evaluation function of accounting professional ethics can make accountants develop a strong sense of professional ethics responsibility, satisfy correct accounting behavior and criticize improper accounting behavior, which is helpful to adjust the professional behavior of accountants and improve the style of accounting industry.

(3) Educational function

Accounting professional ethics profoundly influences and educates people, especially accountants' accounting moral concepts and behaviors, cultivates accounting moral habits, exercises accounting moral quality, promotes the sublimation of accountants' personality and improves social moral level by creating public opinion, forming accounting moral fashion and setting an example of accounting professional ethics.

On the one hand, the educational function of accounting professional ethics guides accountants to fulfill the principles and norms of accounting professional ethics; On the other hand, accountants who abide by accounting professional ethics directly and indirectly influence social morality in various social activities and promote the continuous improvement of social morality.

Baidu Encyclopedia-Professional Ethics Guide for Certified Public Accountants in China