CODE OF HONOUR

New Zealand Times, Volume LII, Issue 12074, 27 February 1925, Page 3

CODE OF HONOUR

UNWRITTEN. BUT BINDING. ETIQUETTE AMONG ACCOUNTANTS, At the Accountants’ Convention yesterday an interesting address on professional etiquette, particularly as applying to accountancy, -was given by Mr C. M. Bowden (Wellington), who quoted the definition of professional etiquette as “the unwritten code of honour by which members of a profession are prohibited from doing certain things deemed likely to injure the interests of their brethren or to lower the dignity of their profession." Accountancy, Mr Bowden pointed gut, was one of the youngest professions, having attained to that dignity only in the last three or four decades. It was plain, tneretore. that the full code of ethics had yet to be built up. As civic and national laws of health and hygiene had been framed for protection or person and property, and as unions of employers and employees had been formed for industrial interests, so in professional life the liberty of action of the member had been curtailed for the greater benefit of the body as a whole. In laying down a code of rules they merely followed the approved course of their age. Professional conduct might be considered from two aspocts—with regard to the public and the obligations of members among themselves. The fundamental basis of the accountancy profession was “überrima fidcs," and the actions of all members in their dealings with the public, whether clients or not, was characterised b.v integrity and fair dealing, trustworthiness, and discretion. The regulations of thfe society has proved certain rules, breach of which rendered an offending member liable to punitive action. , It was a matter for sincere congratulation that in a society of 2000 members breaches of these regulations, over a period of ten or eleven years, had been comparatively few. The obligations of members among themselves offered much more difficulty of definition, but here again the society might congratulate itself that the council had been called upon to deal with but few cases. Another pleasing fact was that where complaints had been lodged by a member against the action of another member the offender, in the majority of cases, had done all in his power to rectify matters on the breach having been indicated to .him. Unprofessional conduct had generally fallen under one of two headings—in the matter 1 of advertiaing and in regard to competition for appointment as an auditor. Tbo only approved action in advertising was the insertion of a card in a newspaper; but this must not solicit specific engagement. No member should solicit appointment. It would result in the good work of the society and its membms being speedily undone. Free competition for appointment could not be admitted.

In conclusion, Mr Bowden said ho felt sure members would always maintain their relations between one another on the highest moral plane. . The address was followed by a general discussion, and! the speaker was accorded a hearty vote of thanks.

DELEGATES’ OUTING BEAUTY SHOTS VISITED. During the afternoon local car-owning members of the Accountants’ Society took the visiting delegates round the bays and other Wellington beauty spots in their motors, each host taking his own route so as to avoid all but the first car travelling in a dust-cloud; and‘'the outing proved a very enjoyable one.