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Additional resources for ACCA F8 Audit and Assurance (INT) Course Notes ACF8CN07
Professional behaviour Members should ensure they comply with relevant laws and regulations and should avoid any action that discredits the profession. 1 The ACCA code takes a conceptual and principles-based approach to ethics. Their view, in line with IFAC, is that it is not possible to give rules for every possible ethical dilemma. A conceptual framework that requires members to identify, evaluate and address threats to compliance with the fundamental principles, rather than merely comply with a set of specific rules which may be arbitrary, is, therefore, in the public interest.
3 In many countries, the most serious complaints about auditors' conduct, especially those related to public interest entities will be dealt with by statutory regulators, not just by their own professional body. For example, in the UK such cases are referred to the Accountancy Investigation and Discipline Board. 1 Subject to the rules which follow, members may seek publicity for their services and achievements and may advertise their services and products in any way they think fit. 2 Members may inform the public of the services they are capable of providing by means of advertising or other forms of promotion subject to the general requirement that the medium should not reflect adversely on the member, ACCA or the accountancy profession.
7 For listed companies, the audit engagement partner should not act for a continuous period longer than five years. For other audits, careful consideration should be given to whether objectivity would have the appearance of being impaired if the engagement partner has held the role for a continuous period of ten years. 8 Fees on a contingent fee basis are not allowed. 9 Where it is expected that the fees for both audit and non-audit services receivable from an audit client and its subsidiaries will regularly exceed 10% (15% for non-listed clients) of the annual fee income of the audit firm, the firm should not act as the auditors and should either resign or not stand for reappointment.