REVIEW STANDAR IAPI 2009
Abstract: Public Accountants
Professional Standards (SPAP) applicable in Indonesia during this refers to the
auditing standards of the Americans. The Code currently in force, namely
adopting the IFAC is comprised of two parts namely Part A contains the Basic
Principles of Professional Ethics and provide conceptual framework for the
application of principles, and Part B contains the Rules of Professional Ethics
which provides illustrations of application of the conceptual framework in certain
situations.Some differences between the draft Code of Conduct Code of Conduct
with thePublic Accountants that currently applies, among others: 1) The number
of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of
Conceptual Framework. Besides the basic principles presented in Part A consists
of five principles, namely Integrity, Objectivity,Competence and Professional
Care, Confidentiality, and Professional Conduct. While the Codecurrently
applies consists of eight principles, which are: Integrity, Objectivity,
Competence and Professional Care, Confidentiality, Professional Conduct,
Professional Liability, Public Interest, and Professional Standards.Therefore
the application of codes of conduct expected to be more accountable and
transparent to the Profession of Public Accountants, Services provided by
Public Accountant wider than the old standard, and the more detailed sections
and detailed that itsupports Public Accountants became more professional and
increase public confidence.
Key Words: public accountant
professional standards, codes of ethics, accountability, transparency and
public confidence
Penulis: Maya Indriastuti
Kode Jurnal: jpakuntansidd120540
