Code of Ethical Principles and Rules of Conduct
The current Code of Ethical Principles and Rules of Conduct [PDF - 622K, 76 PAGES] (also referred to as the rules of professional conduct) is a constantly changing document. Section 18 of the Act gives the Association the right to create rules regarding ethical and professional standards of conduct; regulate the maintenance and administration of trust funds, naming of firms and rules respecting the organization and conduct of a professional practice, including restrictions that may be imposed. A large part of the code involves the Independence Standards as required for our continued partnership with international accounting bodies.