The global code of ethics for the accounting profession is called:
A) AICPA Code of Professional Conduct
B) IMA Ethical and Professional Standards
C) Handbook of the Code of Ethics for Professional Accountants
D) Public Interest Framework for the Accountancy Profession

Question

Quizplus · Accepted Answer

The Handbook of the Code of Ethics for Professional Accountants is the global code of ethics for the accounting profession. It is issued by the International Ethics Standards Board for Accountants (IESBA) and provides ethical guidance and requirements for professional accountants worldwide. AICPA Code of Professional Conduct and IMA Ethical and Professional Standards are specific codes of ethics for the American Institute of Certified Public Accountants and Institute of Management Accountants respectively. Public Interest Framework for the Accountancy Profession is not a recognized global code of ethics for the accounting profession.

The Global Code of Ethics for the Accounting Profession Is