ETHICS
Making the world a better place Christopher Cowton explains how you can make it easier to comply with the Code of Ethics by being an ethics influencer at your place of work.
ne of the marks of a profession such as accountancy is that it has a remit to make the world a better place. Perhaps you don’t often think of your work in this way, but as a professional body, the AIA requires that you act in the public interest and thereby build trust in the profession. On a day-to-day basis, this remit is achieved by using your professional judgement and skills in accordance with the five fundamental principles on which the Code of Ethics is AIAWORLDWIDE.COM | ISSUE 132
based (see The five fundamental principles of the Code of Ethics). A by-product of this is that, as well as upholding the reputation of the profession, you will also be setting a good example to colleagues. Most of the time, this is all reasonably straightforward. However, the Code of Ethics recognises that following the fundamental principles isn’t always easy. This is implied by the Code’s conceptual framework, which states that you need to be alert to threats to compliance with the fundamental principles. Section 120.6 A3 of the Code identifies five
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Christopher Cowton Emeritus Professor, University of Huddersfield
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