The RPA Code of Professional Conduct outlines in detail the general and specific responsibilities of members concerning fair non-assurance financial reporting, business practices, transparency, and accountability. These duties are owed to clients, the profession, and the public.
All members are responsible for ensuring compliance with the Ethics Code, not only for themselves but also for those under their supervision. This responsibility extends to adherence to the standards set by the Society of Professional Accountants of Canada (SPAC) and the Canadian Institute of Accredited Public Accountants (CIAPA).
The RPA Professional Code of Ethics came into effect on November 18, 2021, replacing the previous Professional Code of Conduct and Ethics interpretations.
The Code is founded on the following fundamental principles of ethical and honorable conduct:
These principles are the hallmarks of the RPA Code and are vital to the conduct of all Registered Professional Accountants globally.
