6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the development
of international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) has
been at the forefront of the development of the worldwide accountancy profession through its activities in ethics,
auditing and education.
Required:
Explain the developments in each of the following areas and indicate how they affect Chartered Certified
Accountants:
(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
正确答案：6 DEVELOPMENTS AND CERTIFIED CHARTERED ACCOUNTANTSTutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material willbe given suitable credit.(a) IFAC’s ‘Code of Ethics for Professional Accountant
