Ethics and Integrity of the Professional Accountant

Abstract

Since the emergence of accountancy and financial audit, ever since Antiquity, to this day, the professional accountant’s role has constantly acquired new nuances and valences at every stage of the evolution of human societies. The history of accountancy and audit unequivocally proves that the accountant’s professional competencies have always been based on certain demands related to the professional accountant’s ethics and morality. Nowadays, perhaps more than ever in society’s evolution, the strict compliance by all professional accountants, whether auditors or accountants, with the requirements imposed by the Code of Ethics for Professional Accountants, adopted by the International Ethics Standards Board for Accountants (IESBA) is required.