Fact
Professional accountants must comply with laws and regulations and avoid any action that discredits the profession.
Elaboration
No behaviour that makes the profession look bad (e.g. fraud, cheating, rude public comments).
Advertising, marketing, and promotion must be dignified:
No exaggerated claims (“We are the best auditors in Malaysia!”).No insulting competitors.
Example
An audit firm posts an ad saying, “Choose us! Other firms are incompetent and overpriced!”
This is unprofessional behaviour – it’s not dignified and makes disparaging comparison.
Ethical conduct towards clients:
- Treat clients with respect, courtesy and professionalism at all times.
- Communicate clearly, promptly and honestly about issues, risks and findings.
- Do not engage in misleading advertising, exaggerated claims, or disparaging other professionals to win clients.
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