TUGAS ETIKA PROFESI AKUNTANSI

1. 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

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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

8. 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

9. 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.

10. 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.