Association of Government Accountants Code of Ethics (Undated)

Purpose of the Code

In order to foster the highest professional standards and behavior, and exemplary service to the government, this Code of Ethics has been developed as a guidance for the members of the Association of Government Accountants, and for the information of their employers.

Definitions

in instances where reference is made to a member, it is intended to include all classes of membership. Where reference is made to employer, it is intended to apply to a government agency as an entity, and to a non-government organization where the principle is considered applicable.

Explanations

To better understand each ethical principle, a justification or explanation is provided to indicate where and how motivation or proscription of action is intended.

Ethical Principles

Personal Behavior

1. A member shall adhere to the Standards of Conduct promulgated by his employer.
   (This principle for example, endorses the commitment of Federal employees to recognize the Standards of Conduct prescribed by their government agencies pursuant to Executive Order 11222 of May 8, 1965, (30 F. R. 6469), and the Code of Ethics for government service adopted by the Congress on July 11, 1958.)
2. A member shall not engage in acts or be associated with activities which contrary to the public interest or discreditable to the Association of Government Accountants.
   (This principle cautions members to avoid actions which adversely affect the public interest and the professional image of the Association).
3. A member shall not engage in private employment or hold himself out as an independent practitioner for remuneration except with the consent of his employer, if required.
   (This principle identifies a restriction against earnings which result from the use of a member's professional qualifications, without the express approval of his employer, if required).
4. A member shall not purposefully transmit or use confidential information obtained in his professional work, for personal gain or other advantage.
   (This principle prohibits the improper use of official position or office for strictly personal purposes, monetary or otherwise).

Professional Competence and Performance

5. A member shall strive to perform the duties of his position and supervise the work of his subordinates, with the highest degree of professional care.
   (This principle emphasizes the requirement for a member to give special attention to the professional aspects of his work, and not to condone substandard performance at any level within his responsibility).
6. A member shall continually seek to increase his professional knowledge and skills, and thus to improve his service to employers, associates and fellow members.
   (This principle stresses the importance of professional development and the use of professional skills in helping his colleagues and employers).
7. A member shall render opinions, observations or conclusions for official purposes only after appropriate professional consideration of the pertinent facts.
   (This principle stresses the importance of avoiding unsupported opinions involving professional judgments which could cause inappropriate official actions).
8. A member shall exercise diligence, objectivity and honesty in his professional activities and be aware of his responsibility to identify improprieties that come to his attention.
   (This principle places the responsibility upon a member to exercise moral and independent judgment and to disclose illegal, improper or unethical practices noted in the course of his work).
9. A member shall be aware of and strive to apply requirements and standards prescribed by authorized government agencies, which may be applicable to his work.
   (This principle recognized that special professional criteria are promulgated by authorized government agencies-e.g., U.S. General Accounting Office, the Office of Management and Budget, the Treasury Department, and others-which require attention in certain assignments).

Responsibilities To Others

10. In the performance of any assignment, a member shall consider the public interest to be paramount.
    (This principle stresses a member's foremost concern for the public interest in any specific work situation involving competing interests).
11. A member shall not engage in any activity or relationship which creates or gives the appearance of a conflict with his responsibilities to his employer. (This principle cautions against becoming involved in situations where a members official or personal activities are inconsistent with his responsibilities to his employer).
12. In speaking engagements or writings for publication, a member shall identify personal opinions which may differ from official positions of his employer.
    (This principle stresses the need to avoid inappropriate interpretations by the public from speeches or articles by members which reflect personal rather than official viewpoints of their employers).