The accountancy profession recognises that ethical behaviour is fundamental to drive trust and confidence whilst its codes tend to focus on objectivity and independence. As the concept of integrity is understood differently by different people, particularly in an international context, this Discussion Paper is aimed at engaging into a dialogue with stakeholders.
A – Discussion Paper on Integrity in Professional Ethics
B – Association of Chartered Certified Accountants (ACCA)
C – Chartered Institute of Management Accountants (CIMA)
D – Chartered Institute of Public Finance and Accountancy (CIPFA)
E – Compagnie Nationale des Commissaires aux Comptes (CNCC)
F – Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC)
G – Danish Institute of Auditors (FSR)
H – Institute of Chartered Accountants in England and Wales (ICAEW)
I – Latvian Association of Certified Auditors (LZRA)
J – Spanish Institute of Auditors (ICJCE)
K – Institute of Certified Public Accountants of Cyprus (ICPAC)
L – Institute of Certified Public Accountants of Greece (SOEL)
M – Institute of Certified Public Accountants in Ireland (ICPAI)
N – Chamber of Hungarian Auditors (MKVK)
O – Deloitte Europe
P – Ernst & Young Europe
Q – Grant Thornton International
R – KPMG Europe
S – PricewaterhouseCoopers (PwC) Europe
T – Clifford Bygrave – Member ICAEW – Former FEE Ethics Working Party member and former Chairman of Chartered Accountants Joint Ethics Committee
U – John Hudson – Member ICAEW
V – David Meggitt – Meggitt Bird, UK
W – Clifford Moggs – FCMA, CMA, (USA) Retired, UK
X – Accounting Professional and Ethical Standard Board (APESB), Australia
Y – Chartered Accountants Regulatory Board (CARB), Ireland
Z – European Group of International Accounting Networks and Associations (EGIAN)
ZA – European Actuarial Consultative Group, UK (EACG)
ZB – European Confederation of Institutes of Internal Auditors (ECIIA)
ZC – International Actuarial Association (IAA)
ZD – State Audit Office of the Republic of Latvia (SAORL)
ZE – Chamber of Financial Auditors of Romania (CAFR)
A - Discussion Paper on Integrity in Professional Ethics
B - Association of Chartered Certified Accountants (ACCA)
C - Chartered Institute of Management Accountants (CIMA)
D - Chartered Institute of Public Finance and Accountancy (CIPFA)
E - Compagnie Nationale des Commissaires aux Comptes (CNCC)
F - Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC)
G - Danish Institute of Auditors (FSR)
H - Institute of Chartered Accountants in England and Wales (ICAEW)
I - Latvian Association of Certified Auditors (LZRA)
J - Spanish Institute of Auditors (ICJCE)
K - Institute of Certified Public Accountants of Cyprus (ICPAC)
L - Institute of Certified Public Accountants of Greece (SOEL)
M - Institute of Certified Public Accountants in Ireland (ICPAI)
N - Chamber of Hungarian Auditors (MKVK)
O - Deloitte Europe
P - Ernst & Young Europe
Q - Grant Thornton International
R - KPMG Europe
S - PricewaterhouseCoopers (PwC) Europe
T - Clifford Bygrave – Member ICAEW – Former FEE Ethics Working Party member and former Chairman of Chartered Accountants Joint Ethics Committee
U - John Hudson – Member ICAEW
V - David Meggitt – Meggitt Bird, UK
W - Clifford Moggs – FCMA, CMA, (USA) Retired, UK
X - Accounting Professional and Ethical Standard Board (APESB), Australia
Y - Chartered Accountants Regulatory Board (CARB), Ireland
Z - European Group of International Accounting Networks and Associations (EGIAN)
ZA - European Actuarial Consultative Group, UK (EACG)
ZB - European Confederation of Institutes of Internal Auditors (ECIIA)
ZC - International Actuarial Association (IAA)
ZD - State Audit Office of the Republic of Latvia (SAORL)
ZE - Chamber of Financial Auditors of Romania (CAFR)
