APES 110 Code of Ethics for Professional Accountants Part A

Content Summary

This part of the Code explains the overarching responsibility to act in the public interest and the fundamental principles of the Code. It outlines threats to compliance with the fundamental principles and possible safeguards, as well as the conceptual framework.

The conceptual framework provides a decision-making tool to identify and deal with threats to compliance with the principles and a diagram has been developed in this overview, to provide an easy to follow process. An ethical conflict resolution process is also included in Part A.

Part A applies to all members.

General application of the Code

Conceptual framework diagram