Members in business and public sector

The Code of Ethics applies to all members, students, affiliates and in some cases member firms. However, it is recognised that the ethical issues facing members in public practice and those in business and the public sector are different.

To provide support to members in business and the public sector, the code is divided into parts with Parts A and C largely addressing issues relevant to members in business. In addition, specific guidance by way of case studies have also been developed.

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