will discuss the following main statement; the adoption of a proposed new look Code of Ethics‚ based on the international Federation Accountants’ code‚ will ensure that New Zealand Charted Accountants meet their ethical responsibilities. Within this essay an adverse position will be taken towards the previous statement. The international Federation of Accountants (IFAC) states that‚ professional standards and the code of ethics form important benchmarks that should be met by practicing accountants
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Code of Ethics and Conduct The Code of Ethics and Conduct is set out in section 3 of the ACCA Rulebook. This covers specific areas in which ACCA regulates its members. This factsheet has no regulatory status. It is issued for guidance purposes only‚ and in the event of any conflict between the content of this factsheet and the content of the ACCA Rulebook‚ the latter shall at all times take precedence. Therefore‚ this factsheet should not be regarded by a member as a substitute for familiarising
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ISPS Code In November 2001‚ following the 9/11 terrorist attack against the twin towers of the World Trade Center in New York City of the USA‚ which was launched by Al-Qaeda terrorist group‚ the International Maritime Organization (IMO) has agreed to develop and add a new measure to the 1974 Safety of Life at Sea (SOLAS) convention that addresses the security concerns in the maritime field. Therefore‚ in December 2002‚ a new rule in the form of amendment was added to SOLAS. SOLAS has previously
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Project Part 1 A Code of Conduct is published and disseminated to its employees‚ and to existing and potential stakeholders such as members of the board of directors‚ customers‚ partners‚ vendors‚ suppliers‚ potential employees and the general public. Frequently posted on the organization’s website and in their annual report to shareholders‚ the Code of Conduct is both an internal commitment to a standard of behavior and beliefs and a public declaration of the organization’s position on a set
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Code of practice A code of practice is a set of guidelines and regulations considering principles and international standards for responsible practices towards sustainable utilization of natural resources. Depending on the type of the resource‚ the code of practices is usually issued regulatory bodies‚ professional associations‚ and concerned organizations who all target to produce a document which could be readily adopted by the end users whether duck shooters‚ deer hunters or fishermen who find
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CPT codes are broken up into 3 categories‚ I‚ II‚ and III. The best way to remember the three categories would be with the use of buzzwords for example: Category I or common‚ Category II or optional‚ and Category III or provisional. Category I CPT Codes are for regular codes‚ or common procedures‚ used to report the physician’s service to the patient. These codes are five digits long and have no decimal. Common codes listed within Category I are broken up into six categories: evaluation and
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The Language of Sounds Morse Code is a language that used sounds rather than words. And we have the ability to use it today using smoke signals‚ lights‚ and sounds (“Wikipedia”1). Without Morse code‚ the spies that stole secrets from other countries may have been seen‚ chased‚ caught‚ interrogated‚ and killed. The things in Morse Code like the dots and dashes‚ or the uses like the different machines they used back then‚ possibly even the people that created it such as the main person Samuel Morse
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The Unwritten Code The Police “Code of Silence” is an unspoken rule among many police agencies in the country. It is a code of “honor” in the police brotherhood where giving information about another police officers wrongdoings is considered an act of betrayal. Other terms for the code include: “The Thin Blue Line‚” and “The Wall of Silence.” Police academies across the nation are close-knit communities of law enforcement. From the first day on the job to the last‚ every officer is supposed to count
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referring to their devotion to their leader. Firstly‚ the samurai had a strict code code that they followed. This code was called the Bushido code. The meaning bushido means way of the warrior. The code required that Samurai self sacrifice‚ obedience‚ skill‚ honor‚ and bravery. Everything they did they had to think about honoring the code. Since they started training when they were five they had to worry about honoring the code their entire life. Todd 2 Secondly‚ samurai training was hard work. For
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Code of Hammurabi The Code of Hammurabi is an ancient set of laws that was used to establish order in ancient Egypt. Although this code would be viewed as brutal by today’s standards‚ it was a huge step forward in the pursuit of stability in the ancient world. Perhaps the most brutal aspect of this code is the concept of lex talionus‚ or the “eye for an eye” system of punishment that it established. The Code of Hammurabi is thought to be one of the earliest forms of written law. This code was
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