Each of the professional accounting bodies has its own rules of professional conduct, which may also vary from province to province.
Required
(a) Go to the website of the Certified General Accountants Association of Canada (CGA-Canada). Locate the Independence Standard and Code of Ethical Principles and Rules of Conduct.
What are the six principles listed under the Code of Ethical Principles? What are the requirements of the Rules of Conduct for the following: rules 201, 202.4, 301, and 402?
(b) Go to the website of the Certified Management Accountants of British Columbia (CMA BC).
Click on “I am a CMA.”
Click on “Policies,” which will connect you to the CMA’s Rules of Professional Conduct. What are the requirements of the rules of conduct for the following: rules 201, 211, 302, 403?
(c) Go to the website of the Institute of Chartered Accountants of Ontario (ICAO). Click on “Resources” and select “Members handbook.” Here you will find the Institute’s Rules of Professional Conduct. What are the requirements of the rules of conduct for the following: rules 102.1, 209, 303, and 402?
