As a Certified Global Professional Accountant (CGPA) in the Philippines, I acknowledge my commitment to uphold the highest standards of integrity, professionalism, and ethical conduct in all aspects of my work. I recognize the profound impact of my role on the financial well-being of individuals, organizations, and society at large. Therefore, I pledge to adhere to the following Code of Ethics to maintain public trust and confidence in the accounting profession.
Fundamental Principles
- Integrity
I will be honest and straightforward in all professional and business relationships. I will not engage in any conduct that compromises my professional integrity or the reputation of the accounting profession.
- Objectivity
I will approach all professional activities with impartiality, avoiding conflicts of interest and the appearance of bias. I will provide accurate and reliable information, ensuring that my professional judgment is not compromised.
- Professional Competence and Due Care
I will continually strive to enhance my professional knowledge and skills, keeping abreast of developments in accounting and related fields. I will diligently perform my professional duties with competence, due care, and in accordance with applicable technical and professional standards.
- Confidentiality
I will respect the confidentiality of information acquired during the course of my professional work. I will not disclose any such information without proper authorization, unless there is a legal or professional obligation to do so.
- Professional Behavior
I will conduct myself in a manner that reflects positively on the accounting profession. I will not engage in any conduct that discredits the profession or undermines public confidence.
Responsibilities to Clients and Employers
- Professional Independence
I will maintain independence in appearance and fact and avoid any relationships or situations that may compromise my objectivity.
- Client Confidentiality
I will respect and preserve the confidentiality of client information, and I will not use such information for personal gain or any other unauthorized purpose.
- Professional Fees
I will charge fees that are fair and reasonable, reflecting the value of the services provided. I will communicate fee structures transparently and avoid any conflicts of interest related to compensation.
Responsibilities to the Public and the Profession
- Compliance with Laws and Regulations
I will comply with all relevant laws and regulations in the performance of my professional duties. I will promote adherence to ethical and professional standards within the accounting profession.
- Continuing Professional Development
I will actively pursue opportunities for professional development to stay current with advancements in the accounting field and enhance my effectiveness as a Certified Global Professional Accountant.