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Bring the profession into disrepute

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1. The IFAC Code of Ethics prohibits professional accountants from engaging in marketing pro- motions that “bring the profession into disrepute.” This prohibition encompasses “disparaging remarks . . . to the work of others.”

a. Do you believe that such a provision should be part of a professional code of conduct?

b. The AICPA Code of Conduct does not have a similar provision. Can you think of reasons why such a provision is not in effect in the United States?

Reference no: EM131716078

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