Professional behaviour companion
Check professional conduct, supportable public claims and the public-interest responsibility.
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Professional Behaviour Companion
ETHICS AND GOVERNANCE | MODULE 2, PART C | PRINCIPLE 5 | LAWFUL, TRUSTWORTHY PROFESSIONAL CONDUCT
Core duty: comply with relevant laws and regulations, act consistently with the profession's public-interest
responsibility, and avoid conduct that discredits the profession.
Professional behaviour reaches beyond a report
Area
What responsible conduct requires
Professional work
Consider the people relying on the work as well as the paying client or employer.
Claims about services
Describe services, qualifications and experience honestly; avoid exaggerated or
misleading claims.
Comments about others
Avoid disparaging references and unsubstantiated comparisons with other
professionals' work.
Response to a concern
Address the substance of the issue. Protecting appearances is not a reason to
conceal misconduct.
A practical conduct check
1
Establish the facts. What has been said or done, and which professional or legal responsibility applies?
2
Check the impression. Are claims accurate and supported? Could a material qualification change how
they are understood?
3
Take responsible action. Correct the claim or conduct, consult or escalate appropriately, and avoid
continuing an unacceptable activity.
Reputation follows conduct. The aim is trustworthy professional behaviour, not merely avoiding criticism.
An employer's approval cannot override professional obligations.
Source: supplied CPA Ethics and Governance extract, Module 2, s. 2.9, printed pp. 68-69, 72-73, 91-95. Compiled APES 110, December
2022 syllabus context. Original explanatory wording.
ETHICS | STUDY & PRINT
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