What does professional behaviour in accounting require members to do?

Professional behaviour in accounting requires members to maintain integrity, follow relevant laws, and uphold the reputation of the profession. This means that members must not only adhere to legal standards but also ensure that their actions do not bring discredit to the profession as a whole. Upholding ethical standards is crucial for maintaining public trust and confidence in financial reporting and the accounting profession.

By complying with relevant laws, accountants demonstrate their commitment to ethical practices and foster an environment of accountability. This is particularly important in a field where financial decisions can significantly impact individuals, businesses, and the economy at large. Ultimately, professional behaviour helps to reinforce the core values of the accounting profession, such as integrity, objectivity, and professionalism.