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sopmit sopmit
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6 years ago
Why do codes of conduct or existing jurisprudence not provide sufficient guidance for accountants in ethical matters?
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6 years ago
New variations of problems are arising every day, and existing codes/jurisprudence cannot anticipate these. Codes of conduct are rarely written as exhaustive documents (people won't read them and can't remember all the rules anyway) but rather stress principles which need to be interpreted for each specific application. On complex or difficult ethical problems, such interpretation usually requires judgment that is shaped by experience, so consultation with colleagues and other experts (lawyers) is desirable.
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