职业道德准则

Members' handbook volume I – "Professional Accountants Ordinance and by-laws, professional conduct and ethics"
 
To access the members' handbook, please click here.

Ethics standards
Statements of professional ethics are issued to provide detailed information as to what is expected of a member in certain circumstances.
 
General guidance
General guidance is issued as additional guidance of a more general nature for the benefit of members.

Due process
This page links to the full text of the following documents (available in Adobe Acrobat format).

• Due process of ethics standards setting
  • Due process for the adoption of International Ethics Standards Board for Accountants (IESBA) pronouncements
  • Due process for the development of local ethics standards
• International Ethics Standards Board for Accountants (IESBA)