The following Code
of Professional Conduct is applicable to all CPBTM and IPBC Bookkeepers/Members:
to the Employer or Clients
To provide the employer or client with high-quality
To remain current and up-to-date on matters relating
to the bookkeeping profession.
To protect and hold in confidence all aspects of the
employer’s or client’s business dealings, or, in the case of a non-business
entity, of all matters relating to the employer or client.
To be loyal to the employer or client and work within
their best interests.
Not to engage in any activity that is in conflict
with the employer’s or client’s interests.
Must honestly represent themselves and their
educational credentials, skills and proficiencies.
Must disclose if they have been found guilty of any
to the Bookkeeping and Accounting Professions and to Society
expected to act as professionals with integrity, upholding the expectations of
both professions, and refrain from any act that would bring discredit to the
A CPBTM should, when
requested or required, provide government agencies or bodies with information
that, to the best of their knowledge, is correct.
A CPBTM should be
objective in their professional judgments, actions and interpretations.
A CPBTM will follow
the Generally Accepted Accounting Principles (GAAP).
Will not criticize
another bookkeeper or colleague.
A CPBTM will not use
information obtained from anyone they deal with professionally that benefits
themselves, their own company, current/former employers/employees, or
current/former clients in a manner that could be considered an unfair
advantage. This includes actions considered conflict of interest, competition
and unfair direct communications and marketing.