Code of Ethics

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF BELIZE CODE OF ETHICS PART A - APPLICABLE TO ALL MEMBERS SECTION 1 Integrity and Objectivity 1.1 Integrity implies not merely honesty but fair dealing and truthfulness. The principle of objectivity imposes the obligation on all members as professional accountants to be fair, intellectually honest and free of conflicts of interest. 1.2 In selecting the situations and practices to be specifically dealt with in ethical requirements relating to objectivity, adequate consideration should be given to the following factors: a) Members are exposed to situations which involve the possibility of pressures being exerted on them. These pressures may impair their objectivity. b) Relationships should be avoided which allow prejudice, bias or influences of others to override objectivity or where not practicable, assignments should not be undertaken. c) Members should neither accept nor offer gifts or entertainment which might reasonably be be...

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF BELIZE CODE OF ETHICS PART A - APPLICABLE TO ALL MEMBERS SECTION 1 Integrity and Objectivity 1.1 Integrity implies not merely honesty but fair dealing and truthfulness. The principle of objectivity imposes the obligation on all members as professional accountants to be fair, intellectually honest and free of conflicts of interest. 1.2 In selecting the situations and practices to be specifically dealt with in ethical requirements relating to objectivity, adequate consideration should be given to the following factors: a) Members are exposed to situations which involve the possibility of pressures being exerted on them. These pressures may impair their objectivity. b) Relationships should be avoided which allow prejudice, bias or influences of others to override objectivity or where not practicable, assignments should not be undertaken. c) Members should neither accept nor offer gifts or entertainment which might reasonably be beli...