This book deals with the nature of ethical guidance for accountants and traces the processes of its evolution in so far as that assists the understanding of today's Guide to Professional Ethics. The aim of the book is to introduce accountancy ethics to a wider public, including students of accountancy and academics in the field.

This new book deals with the nature of ethical guidance for accountants and traces the processes of its evolution in so far as that assists the understanding of today's Guide to Professional Ethics. It discusses professional confidentiality, practice promotion, and change in a professional appointment, and the place of the UK guidance in the international context. The aim of the book is to introduce accountancy ethics to a wider public, including students of accountancy and academics in the field.