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professional code of conduct Indonesia

Code of Professional Conduct

State the behaviors expected of members and credential holders.

Purpose

This code sets the minimum behavioral expectations for CPA Indonesia members, applicants, credential holders, faculty, assessors and representatives.

It should operate with detailed disciplinary and appeal procedures.

Professional principles

  1. Integrity

    Act honestly and do not misrepresent qualifications, experience, status or results.

  2. Competence

    Accept work only when appropriately capable and continue developing relevant knowledge and skill.

  3. Objectivity

    Manage conflicts of interest and avoid bias, improper influence or undisclosed personal benefit.

  4. Confidentiality

    Protect information obtained through professional activity and use it only for legitimate purposes.

  5. Respect

    Treat people fairly and avoid harassment, discrimination, intimidation or abuse.

  6. Accountability

    Take responsibility for professional decisions, records, communications and the use of technology.

  7. Public interest

    Consider lawful, ethical and wider stakeholder consequences in professional practice.

Use of titles and credentials

Members and credential holders must use titles, certificates, badges and post-nominals accurately.

They must not

  • Alter a credential
  • Imply a higher category
  • Conceal an expired status
  • Claim recognition that has not been granted

Reporting concerns

Concerns should be submitted in good faith through the published complaints or conduct process.

CPA Indonesia should protect confidentiality as far as reasonably possible while allowing a fair review and response.

Possible outcomes

Depending on the published rules and seriousness of the matter, outcomes may include

  • Advice
  • Corrective action
  • Warning
  • Suspension
  • Withdrawal of membership or credential
  • Referral to an appropriate authority

A fair appeal route should be available.