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IPBC Code of Professional Conduct

The following Code of Professional Conduct is applicable to all CPBTM and IPBC Bookkeepers/Members:

Obligations to the Employer or Clients

  • To provide the employer or client with high-quality professional services.

  • 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 criminal conviction.

Obligations to the Bookkeeping and Accounting Professions and to Society

  1. Bookkeepers are expected to act as professionals with integrity, upholding the expectations of both professions, and refrain from any act that would bring discredit to the professions.

  2. A CPBTM should, when requested or required, provide government agencies or bodies with information that, to the best of their knowledge, is correct.

  3. A CPBTM should be objective in their professional judgments, actions and interpretations.

  4. A CPBTM will follow the Generally Accepted Accounting Principles (GAAP).

  5. Will not criticize another bookkeeper or colleague.

  6. 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.

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The IPBC is dedicated to developing greater educational excellence career opportunities, and recognition for the bookkeeping profession across Canada.