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) 270: Pressure to breach the fundamental principles

What does 270 require?

A Member in Business must not let pressure from other people push the Member into breaching a fundamental principle, and must not place such pressure on others. Pressure may be explicit or implied and may come from superiors, colleagues, customers, suppliers or family. The Member evaluates the pressure, discusses it with those applying it, escalates within the organisation or to a professional body, and where the pressure cannot be relieved considers withdrawing from the task or the organisation. Discussions and decisions are documented.

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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