icaihk@icai.in

ICAI Hong Kong- Chapter

In the preface to the first edition of the Code of Ethics of ICAI, the then ICAI President Dr. R. C. Cooper had noted: No booklet of this nature can achieve the object of outlining every possible act which may or may not constitute sound ethical conduct because the practice of professional ethics is largely a matter of conscience and the determination of members to distinguish between what is right and wrong. Ethics provides an understanding to differentiate between our right to do and what is right to do. Very rightly, the Institute urges its members to search their hearts and conscience whenever in doubt, and thereby assist towards the maintenance of high principles of professional conduct, as is expected of the constitution of a regulated profession.