APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Part 2: Members in business – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) 200: Members in business: apply the framework inside the employing organisation

What does 200 require?

A Member in Business, whether employee, director, contractor or volunteer, remains bound by the Code and must not knowingly engage in any business or activity that impairs integrity, objectivity or the profession's reputation. Senior Members are expected to promote an ethics-based culture through their position. Threats from the employing organisation are evaluated with the conceptual framework and safeguards drawn from the organisation's governance, ethics and whistleblowing structures, with escalation to those charged with governance where the organisation's own measures are not enough.

Maintained by Gerard Blokdyk

Other controls in Part 2: Members in business – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

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