Ethics in Algerian accounting

الملخص EN

General theories of ethics can be used to explain and understand the professional conduct that is expected of accountants.

The main drive of accounting ethics is the upholding of professionalism and good practice.

The importance of ethics in accounting has been recognised by the accounting profession.

In most countries, professional accountants are bound by a code of ethics based on that developed by the International Federation of Accountants (IFAC, 2009).

The code sets out fundamental principles which guide members' behaviour.

Ethical standards set by professional accounting body in Algeria, CNC, can act to supercharge the engine of morality and good conducts in the discharge of auditing functions.