A committee within the International Federation of Accountants has drafted new guidance to assist companies and their professional accountants in developing and implementing a code of conduct.The proposed new good practice guidance, from the Professional Accountants in Business Committee, “Defining and Developing an Effective Code of Conduct,” provides practical guidance on design and development, as well as highlighting the roles accountants in business take in driving and supporting organizational ethics.
Committee chairman Bill Connell said in a statement that the guidance is the first in a series and will serve as a foundation for the committee's long-term work program to develop principles-based pronouncements. More information on those pronouncements will be issues in early 2007.
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