CODE OF PROFESSIONAL ETHICS IN ACCOUNTING: POLISH PERSPECTIVE

Аннотация

This article is in fact a resume of everything that the Association of Accountants in Poland (AAP) has done so far to communicate the importance of ethical behavior in accounting. The text is generally composed of three parts. Part one presents premises of activities undertaken by AAP in the area of ethics, to help understand why Polish Code of Professional Ethics in Accounting (dalej: Code of Ethics) is the way it is and why it is not a ‘direct implementation’ of the IFAC Code of Ethics, although it is not contrary to it. Part two is dedicated to the structure of the Code in terms of business security and social accountability. And finally part three - includes a description of AAP’s activities at multiple parallel levels related to the Code of Ethics.