CODE OF PROFESSIONAL CONDUCT
Responsibility to Society
The Code of Professional
Conduct promotes standards of behaviour for members of the
Institute. It applies to the behaviour of members as they
undertake their professional and personal responsibilities.
The Code commits all members to act in the interests of the
public at large. Any member who displays unprofessional conduct
or violates any article of the Code of Professional Conduct
shall be subject to disciplinary action.
C101 Members shall comply with
all articles in the Code of Professional Conduct.
C102 Members shall not discriminate
against any person for any reason.
C103 The Code commits all members
to the interest of the public at large.
C104 Members shall not engage
in any activity which they suspect to be unlawful
or which would bring the integrity of the profession into
Responsibility to the Bookkeeping Profession
shall adhere to all rules, regulations, policies and procedures
amendments thereto, as established by the Institute.
C202 Members shall undertake
their responsibilities in a manner which will
the image of the Bookkeeping profession and of the Canadian
C203 Members shall supply, in
an honest manner, all information relating to
course registration and certification requirements.
C204 Members shall maintain
professional competence by continually
their knowledge and skills in bookkeeping and related
C205 Members shall be considered
to display professional misconduct by
in work that is performed in a negligent manner.
failure of a member to maintain the standards
that would be
by a reasonable prudent CIB member in the same
Responsibility to Employers/Clients
shall not divulge or make use of any information regarding
affairs of any client/employer or any former client/employer,
required by law.
C302 Members shall not use an employer's/client's confidential
obtain a personal advantage.
C303 Members shall act in the best interests of their employers,
interested third parties and avoid conflict of
C304 Members shall not be involved in communicating or withholding
information which the members know to be false or misleading.
C305 Members, where applicable, shall provide to a client,
in writing , the
nature and scope of the service to be offered
to the client.