Question

35.The APES 110 Code of Ethics for Professional Accountants in Australia was initially modelled on a...

35.The APES 110 Code of Ethics for Professional Accountants in Australia was initially modelled on a similar Code of Ethics issued by:

(F)

A.CAANZ

B.Sarbanes Oxley

C.IASB

D.ASIC

E.APRA

F.FRC

G.none of the above

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Answer #1

Answer

35. G.none of the above.

The APES 110 Code of Ethics for Professional Accountants in Australia was initially modelled on a similar Code of Ethics issued by IFAC.

The international Federation of Accountant issued code of ethics for professional Accountants.The professional Accountants must be complied with such ethical requirement such as

  1. Integrity
  2. objectivity
  3. professional competene & due care
  4. Confidentiality
  5. professional behaviour

Above are pre requisites for an accountant.

  • IASB is responsible for IFRS,etc
  • Sarbanes Oxley is an Act
  • .ASIC - investment and securities commission
  • APRA related to banking insurance
  • CAANZ and FRC not related code of ethics formulation
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