Ethics is the rule of good and bad. Ethical in business is a major complement of successful busines

Ethics is the rule of good and bad. Ethical in business is a major complement of successful business people. Business success is not only seen from the results of operations, but also reflected in the behavior and exploits the Business Actors in the process of doing business.
But p there are many companies that override practice ethics to achieve profits doubled. More prioritize certain interests, thus shifting the company's priorities in building awareness in masyarakat.Kecenderungan manipulation and fraud that led to more directed at achieving the interests perusahaan.Praktek this deviation occurs not only in the company in Indonesia, but there is also a significant cases in overseas.
Based on the above, the code of conduct is essential for any profession whatever it is. Code of Conduct regulate its members and explain what is good and bad and what can and can not do as a member of the profession d2l both in touch with colleagues, d2l subscriptions, communities and employees.
Rules of Ethics in Public Accounting Firm (KAP), d2l namely Independence, Integrity, and Objectivity, common standards and accounting principles, responsibilities to clients, responsibility to peers, responsibilities and other practices, d2l it is important to be understood and adhered to by each member of the Firm in order to become a professional public accountant. And A public accountants also have other responsibilities that must be done in addition to his responsibilities to clients, peers, and other responsibilities that social responsibility for the provision d2l of good service d2l to the public and peers to pay attention not only self-seeking. There are five rules of ethics established by the Indonesian d2l Institute of Accountants-Compartment Public Accountants (IAI-KAP). Five rules of ethics that is:
In performing its duties KAP members must always maintain an independent mental attitude in providing professional services as set forth in Generally Accepted Accounting Standards set by the IAI. The independent mental attitude should include independent d2l in fact (in facts) and in appearance (in appearance)
In performing its duties KAP members must maintain the integrity and objectivity, should be free of conflicts of interest (conflict of interest) and must not allow material misstatement d2l factors (material misstatement) he knows or divert (subordinate) the consideration to other parties.
Accounting profession crisis danger is when each auditor or attestor d2l acting on the wrong path, and the audit opinion would be worthless. An accountant will reassure the use of tax preparers and financial journalists but the audit function into accounting would cut the heart out of practice d2l to donate almost useless abuse. The company monitors the auditors who are working d2l to implement internal control, financial, administrative, sales, data processing, and marketing functions among the crowd.
Public accountant is a container that can assess whether the financial statements are in accordance with accounting d2l principles or auditing. Differences in public accounting with other service companies that services provided by the firm will be used as a tool for making decisions.
For accountants ethical behavior will affect the firm's image and build public trust and will treat clients well and honestly, it is not only increase revenue but also has a positive effect for employees of KAP. This ethical behavior d2l will give more benefits to managers KAP KAP compared to other employees. Gaps are in addition to audit also do consulting, financial reports, preparing tax returns. Therefore there is a gap diatara accounting profession and accounting profession must.
Anyone committing unethical hence the need for the handling of such unethical actions. But if similar violations carried out by members of the public or members of the profession then it is questionable d2l whether the applicable rules still need to be retained or considered to be developed and adapted to the changing environment and development.
In general d2l code of ethics applicable to the accounting profession in keselurahan when looking at the code of ethics accountant Indonesia it mostly d2l concerns the accounting profession has publik.Padahal IAI compartment educators accountants, management accountants in addition compartment compartment public accountant. Need to think about a code of conduct that involves accountants