The IFAC Code of Ethics prohibits professional accountants from marketing promotions that bring the profession into disrepute.

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The IFAC Code of Ethics prohibits professional accountants from marketing promotions that "bring the profession into disrepute. This prohibition encompasses "disparaging remarks ...to the work of others."
The AICPA Code of Conduct does not have a similar provision. Can you think of reasons why such a provision is not in effect in the United States?
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