From the course: Accounting Ethics
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Professional competency
From the course: Accounting Ethics
Professional competency
- Professional competence is an implicit and universal expectation, but what does professional competence have to do with ethical conduct? It's one of the professional values in the code of conduct you committed to respect. First, most accounting bodies define professional competency as maintaining professional knowledge and skill at the level required to ensure clients or employers receive competent professional service, and acting in accordance with applicable technical and professional standards when providing professional service. For example, I regularly participate in conferences, read relevant publications and books, and regularly sharpen my accounting skills, registering for webinars and courses. Continuous professional development is something every accountant is expected to do. Now, this seems like a reasonable expectation, but you'd be surprised how often this gets circumvented. Here's the question I ask…
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