Professional and Ethical Standards
CPAs are bound by standards and ethics which govern our behaviour.
CPA PNG members have a responsibility to act in the public interest and comply with principles of integrity, objectivity, due care, confidentiality and professional behaviour.
Professional Standards for Accountants and Members:
- IESBA Handbook Code of Ethics 2021. Click here to download (PDF)
- ACCOUNTANTS ACT 2015 - BRIEF OVERVIEW OF THE BILL: Click here to download
- CPA PNG RULES: Download CPA PNG Rules (PDF)
- CPA PNG CODE OF ETHIC: Download CPAPNG CODE of Ethic (PDF)
Members who would like advice about Ethics issues can contact CPA PNG for a confidential discussion.