Chartered Accountants Australia and New Zealand Analysis

MISSION/VISION

The Chartered Accountants Australia and New Zealand is the operating name for the Institutes of Chartered Accountants in Australia and New Zealand.

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The vision of this Professional body is to empower its members to become leaders and shapers (successful) in finance and business to work around the world, based in Australia and New Zealand.

GOALS/OBJECTIVES

• Pre-eminence: Maintaining the prestige of the Chartered Accountants designation.
• Relevance: Helping CA’s and the profession stay ahead in a changing world.
• Reach: Extending the influence of the members

Code Of Conduct

• The codes of ethics for our members are established by globally recognized standard setting bodies in Australia and New Zealand
• Our members are held accountable to the principles set out by the codes of conduct and professional standards in their country
• The codes are also our guidelines when assessing member conduct and making disciplinary decisions
• Broadening the range of products and services to meet changing business and community needs is the main strategy of the company.

Professional Standards

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• As an accounting professional in Australia, you are expected to observe the Australian Professional and Ethical Standards Board (APES) 110 – Code of Ethics for Accounting Professionals.
• Member conduct in New Zealand is similarly governed by the NZICA Codes of Ethics.
• These standards are used to assess a member’s professional conduct in the event of a complaint by a client or third party.
• A failure to meet the standard may result in disciplinary proceedings.
• The fundamental principles in both codes are: Integrity, Objectivity, Professional competence and due care, Confidentiality, Professional Behaviour.

Integrity

Integrity is often defined as doing the right thing even when no one else is around. It is the ability to act with honesty and be consistent with the particular moral, values or belief you have. Integrity also means trust and reputation of the company. Business relationships are built on trust between company and members/stakeholders and consumer relationships.

Example – The company Chartered Accountants shows integrity in their business by giving all the rights to the members. The company is always accountable to the stakeholders and follows the codes of ethics of NZICA.

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Fairness

In company fairness means dealing equitably and with justice with the shareholders and members of the company.

Fairness is concerned with actions, processes, and consequences, that are morally right honorable, and equitable. In essence, the virtue of fairness establishes moral standards for decisions that affect others.

Example – Chartered Accountants Australia and New Zealand have their codes of ethics which are the guidelines for the members of the company to make disciplinary decisions and making fair rules and regulations for the company.

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Accountability

Accountability is the performance of a company in non-financial areas such as social responsibility, sustainability and environmental performance.

Example – The members or employees of Chartered Accountants are being present for their entire required shift and they complete any tasks that have been designated to them. The company is accountable to public and its shareholders for any losses.

Enterprise

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A project, a willingness to take on a new project and undertaking or business venture, especially a bold or complex one. It implies controlling the organization towards its central goals through hierarchical alignment.

Example – Chartered Accountant’s members focus on achieving their goals and they put their all efforts in working on a new project.

Efficiency

It is the ability to avoid wasting materials, energy, efforts, money and the time in doing something or in producing a desired result.

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Example – Chartered Accountants is a one of the biggest company globally and works on large scale. The members, employees and stakeholders have different functions to perform and they put all of their efforts in performing those functions for company i.e. employees works efficiently without wasting time and efforts.

Businesses working with CHARTERED ACCOUNTANTS

• Global Accounting Alliance (GAA)

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• Association of Chartered Certified Accountants (ACCA)

 Global Accounting Alliance(GAA)

• Global Accounting Alliance (GAA) , represents close to 800,000 of the world’s leading professional accountants in over 165 countries. It is an alliance of 10 leading professional accountancy bodies in significant capital market. It  was created to promote quality services, facilitate information sharing and ensure collaboration on important international issues.
• The GAA works in collaboration with national regulators, governments, shareholders and other international companies especially the International Federation of Accountants(IFAC).

                  GAA MISSION

The GAA was built up to advance quality administrations, share data and work together on critical worldwide issues, while working in the concern of general population interest and quality of accounting profession.

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                       OBJECTIVES

• The GAA Board gives alliance’s members to openly share information about themselves, the profession and pursuit of strengthening each member and taking into account of public interest.
• The Provision of benefits to the members of the institute constituting the Alliance.
• The company’s main objective is strengthening of the members by using their individual influence with key shareholders and leadership projects.

   Code of Conduct     

• The GAA maintain the timely exchange of experience and observations on matters of importance to the accounting profession.

• It is the responsibility of the company to support and provide services to the members working in GAA jurisdication and the international integrated reporting council.

• Members of Global Accounting Alliance receive professional support when working in another country.

Association of Chartered Certified Accountants (ACCA)

ACCA is the global professional accounting body offering the chartered certified accountant qualification. It offers business-significant, first-decision capabilities to individuals of ability and desire around world over who look for a remunerating career in accountancy, fund and administration. ACCA works with the network of 100 offices and more than 7,100 approved employers internationally, who provide employee growth.

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Code of Conducts

The ACCA code of ethics and conduct is binding on all members and partners (directors), as well as students in an ACCA practice.

Code of ethics are based on the International Ethics Standards Board for Accountants(IESBA) code and fundamental principles set out as IESBA’s.

• Identifying the threats to the fundamental principles of professional ethics for accountants and eliminating, reducing the threats from the company.
• Integrity is the most important principle of the company as company should deal straightforward and honestly in all business relationships.
• Information gained as a result of professional relationships should not be disclosed.

  Integrity

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Fairness

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Accountability

                                Enterprise

                          Efficiency