The Expert Accountant’s Ethics in the Context of the Mission of Reviewing the Accounting, Drawing Up and Certifying the Annual Financial Statements

Ludovica Breban
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Ludovica Breban: Sălaj

CECCAR Business Review, 2022, vol. 3, issue 1, 3-8

Abstract: The present paper addresses the topic of expert accountants’ ethics in the context of accountancy profession’s objectives – meeting the highest levels of professionalism and performance and fulfilling the requirements of financial information users. In order to respond to the needs of the financial information users, by means of the annual financial statements, the accountant must achieve four basic requirements: credibility, professionalism, quality and reliability.

Keywords: ethics; financial statements; professional norm; independence; competence (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:1:p:3-8

DOI: 10.37945/cbr.2022.01.01

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