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Rome, 9-10 May 2012, EFAA Conference

Professional Ethics in Ukraine : implementation and practical challenges . Rome, 9-10 May 2012, EFAA Conference Exploring Business and Professional Ethics for SMP’s and SME’s. OLENA MAKEIEVA Certified auditor, Tax adviser Vice President International professional organisation

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Rome, 9-10 May 2012, EFAA Conference

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  1. Professional Ethics in Ukraine: implementation and practical challenges Rome, 9-10 May 2012, EFAA Conference Exploring Business and Professional Ethics for SMP’sand SME’s

  2. OLENA MAKEIEVA Certified auditor, Tax adviser Vice President International professional organisation Council of Independent Accountants and Auditors www.rnba.com.ua Managing Partner Audit Company «Aksonova & Associates» Member of Geneva Group International www.ap-center.com

  3. Code of Ethics for Professional Accountants– a continuous process with 4 components

  4. Code of Ethics for Professional Accountants National peculiarity

  5. Official approval • For certified auditors • In 2003 The Code of Ethics for Professional Accountants has been officially applied by the Audit Chamber of Ukraine for all certified auditors • For professional accountants • The Code of Ethics for Professional Accountants has not been officially applied as a part of legislation • Some professional organisations in Ukraine have applied The Code of Ethics for Professional Accountants for their members

  6. Implementation • For certified auditors • The Code of Ethics for Professional Accountants was implemented trough external quality control by Audit Chamber of Ukraine as an obligatory procedure for all certified auditors and audit practices • For professional accountants • The Code of Ethics for Professional Accountants was implemented only on the formal base in Professional organisations as their members formally agree to follow the Code

  7. Follow-up actions • Applying sanctions and penalties For certified auditors and professional accountants There is no official statistics of the contempt of the ethic rules neither in Audit Chamber of Ukraine nor in Professional organisations. No practice = No oversight = No sanctions

  8. Practical challenges in Ukraine

  9. If ethics are poor at the top, that behavior is copied down through the organization Robert Noyce, inventor of the silicon chip

  10. Thank you for your attention !

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