CODE OF ETHICS – TOOL IN THE DEVELOPMENT OF A FAVORABLE CLIMATE ACCOUNTING PROFESSION
AbstractCode of Ethics is a formal organization through which it declares its values and principles in social issues and defines its responsibility towards stakeholders and behavior they expect from their employees. The aim is to communicate the code of ethics are standards of the organization, namely to guide present and future behavior and actions in different situations makes them clear objectives, norms and values that support them and who is responsible. National Code of Ethics for Professional Accountants of Romania establishes rules of conduct for professional accountants and formulates the basic principles to be observed by them in order to achieve common goals. Professional accountant pursue his professional activities under the rules of conduct laid down by the Code of Professional Ethics and Compliance national and international regulations.