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Can anyone assist with the answer to this question?
Discuss the view that ethical behaviour is simply a matter of compliance with professional rule.
No, that’s patently wrong. Compliance with the spirit is much more important. Even compliance with the rule could suggest that compliance is required and not therefore wanted / ideal – it’s compliance for the sake of compliance.
Ethics is culture-based. Not necessarily national culture – rather the individual’s own views of what is acceptable and what isn’t. What are you prepared to live with?
There was an advert in the UK a number of years ago that said “It’s easy to sleep with a certified accountant”. The advert actually said “chartered accountant” but the point is the same. Because your financial adviser is honest, you will be able to sleep with a clear conscience!
An accountant is open, honest, truthful, trustworthy, honourable, professional …..the list is almost endless. One should therefore be able to trust that an accountant will be ethical as a matter of natural characteristic. Compliance with rules is almost a by-product of “proper” behaviour
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