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Accounting Professional & Ethical Standards Board : ウィキペディア英語版
Accounting Professional & Ethical Standards Board

The Accounting Professional & Ethical Standards Board (APESB) is an independent, national body that sets out the code of ethics and professional standards with which accounting professionals who are members of CPA Australia, Institute of Chartered Accountants or Institute of Public Accountants must comply.〔(【引用サイトリンク】publisher=ICAA )
==Organization and mandate==

The APESB was established by CPA Australia and the Institute of Chartered Accountants in Australia in February 2006, and later that year the National Institute of Accountants (now called the Institute of Public Accountants) became the third member of the APESB. The three organizations jointly fund the APESB. Members of these three major Australian accounting bodies have a responsibility to act in the public interest. They are expected to act with objectivity and integrity in their dealings with investors, governments, clients, employers and employees.〔(【引用サイトリンク】publisher=APESB )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Accounting Professional & Ethical Standards Board」の詳細全文を読む



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