CPAs profession originates from the Western, so their ethics standards have already been perfect. In the chapter 2 of the thesis, we briefly introduce the conduct ethics rules of IFAC, AICPA, ASCPA, CAJEC.

• 本文第二章简要介绍了国际会计师联合会(IFAC)、美国注册会计师协会(AICPA)、澳大利亚注册会计师公会(ASCPA)、英国特许会计师职业道德联合会(CAJEC)制定的职业道德准则。