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发布时间：2006-08-13 22:43     点击：

　　　Inform subordinates as appropriate regarding the confidentiality of information acquired in the course of their work and monitor their activities to assure the maintenance of that confidentiality.

　　　Refrain from using or appearing to use confidential information acquired in the course of their work for unethical or illegal advantage either personally or through third parties.

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　　　　　　　　　　　　　　　　　　　　　INTEGRITY

　　Practitioners of management accounting and financial management have a responsibility to:

　　　Avoid actual or apparent conflicts of interest and advise all appropriate parties of any potential conflict.

　　　Refrain from engaging in any activity that would prejudice their ability to carry out their duties ethically.

　　　Refuse any gift, favor, or hospitality that would influence or would appear to influence their actions.

　　　Refrain from either actively or passively subverting the attainment of the organization's legitimate and ethical objectives.

　　　Recognize and communicate professional limitations or other constraints that would preclude responsible judgement or successful performance of an activity.

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