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AQUESTIONOFETHICS Thisarticlegivesanoverviewofethicsandprovidesaplatformforfurtherstudyonthisvitallyimportantaspectoftheworkoftheprofessionalaccountant.TheF1/FABSyllabusstatesthat,oncompletionthestudentshould‘recognisethatallaspectsofbusinessandfinanceshouldbeconductedinamannerwhichcomplieswithandisinthespiritofacceptedprofessionalethicsandprofessionalvalues’.TheStudyGuidesetsoutfoursetsoflearningoutcomes(SectionsF1–4): fundamentalprinciplesofethicalbehaviour theroleofregulatoryandprofessionalbodiesinpromotingethicalandprofessionalstandardsintheaccountancyprofession corporatecodesofethics ethicalconflictsanddilemmas. Theseareconsideredinturninthisarticle.Itmustbestressedthatthisisintendedtobeanintroduction,andfurtherdetailedstudywillbenecessarytoacquiretherequiredlevelofknowledgeandunderstanding. FUNDAMENTALPRINCIPLESOFETHICALBEHAVIOUR Whatisethics?Ethicsisconcernedwithwhatsocietyconsiderstoberightorwrong.Itthereforerelatestostandardsofbehaviour.Atfirstthismayappeartooverlapwithonepurposeoflaw,inthatlawseekstoaddressbehaviourofwhichsocietydisapproves.However,ethicalprinciplesmaybeadoptedthatdiscouragebehaviourthatisundesirablebutlegal.Forexample,duringtheexpensesscandalthataroseintheUKin2009regardingclaimsforreimbursementbypoliticians,onepoliticianrespondedtocriticismbystatingthatshehaddonenothingillegal.Thisrathermissedthepoint,asthegeneralpublicmaystillregardlegitimateexpensesclaimsasinappropriate,andthereforeunethical.Ethicslacksthecertaintyusuallyprovidedbythelaw,asindividualsmayconsidersomethingsthatarelegaltobeunethical.Inturn,viewsonmoralitydiffer,soevenwhenethicalprinciplesarecodifiedbyprofessionalbodiesorcommercialorganisations,theymayberegardeddifferentlyaccordingtothemoralprinciplesofeachindividual.Allprofessionsrelyontheirpractitionersadoptingnotonlylegalbutethicalstandards.Ifaccountantsbehaveunethically,theirclientswillloseconfidenceintheirservices,andsocietyingeneralwillnolongertrustthemorfeelthattheyactinthepublicinterest.Thepotentialeffectsofthiswoul