Agreement on Professional Ethics for Accounting Professionals
关于会计专业人员职业道德的协定
ຂໍ້ຕົກລົງ ວ່າດ້ວຍຈັນຍາບັນຂອງນັກວິຊາຊີບການບັນຊີ
Summary
This Agreement stipulates the fundamental ethical principles and professional conduct standards for accounting professionals, covering integrity, objectivity, professional competence and due care, confidentiality, professional behavior, and specific requirements for accounting and auditing enterprises, statutory auditors, accountants of accounting units, and measures to prevent conflicts of interest.
Articles
Article 1
Purpose. This Agreement stipulates the fundamental principles of professional ethics and conditions of professional conduct that accounting professionals shall follow in carrying out their business activities. Accounting professionals working in accounting enterprises and auditing enterprises, as well as bookkeepers in bookkeeping units, shall correctly and strictly comply with this Agreement.
Article 2
Obligation of accounting professionals to the public interest. The primary obligation of accounting professionals is to conduct professional activities in service of the public interest, rather than merely meeting the needs of clients or employers. When conducting professional activities for the public interest, accounting professionals must demonstrate that their conduct is ethical and professional, meaning that in any professional situation, they take all practical steps to comply with this Code of Ethics.
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