Ethical & Lawful

You will act with honesty, ethics and integrity and abide by all relevant laws and regulations.  You will not act in ways that would bring the profession, Uniting Bookkeepers, your employer/client or stakeholders into disrepute, or breach public trust.

Trust in the accounts and books of businesses and individuals is dependant on the bookkeeper's truthful, careful and diligent making and keeping of records.

Competence & Duty of Care

You are not obliged to accept any work where you lack sufficient expertise or competence to complete; involve yourself or any other person in the commission of any criminal act, or have adequate time or opportunity to complete promptly.

Confidentiality

All information obtained from your client/employer or though your work belongs to such.  You must preserve the confidentiality of your client's or employer's affairs absolutely unless required to make such disclosure by law or to prevent the commission of a crime.

A member who has been entrusted with the files, documents or papers of any client must at all times hold and preserve them safely in a convenient and safe place and keep them separate from and unmissed with any other client file.

Objective and Independent

You will be objective, impartial and free from any conflict of interest when performing your professional duties.  If a conflict of interest does arise between two or more clients, you will disclose this and explain thus.

Professional Limitations

A Professional Bookkeeper, or Registered BAS Agent, must not give taxation advice, give estate planning advice, provide investment services or advice.  You cannot hold client or trust funds for another.

You must not hold yourself to hold any designation or qualification you do not currently hold or being a member of any body you are not currently a member of; being an accountant unless currently entitled to be so described through membership of an accountancy institute.

Improvement and Professional Development

You will actively look for opportunities to be more efficient and effective in your work.  You will keep your knowledge and skills up to date and keep yourself informed of new developments, technologies, practices and standards relevent to your work.

Professional Indemnity Insurance

Hold a current policy with an appropriate agency, insuring against claims for professional negligence.  This is to come into effect from 1st July, 2011.

Advertising

A member may engage in any advertising or promotion provided that, it conforms with the Australian Code of Advertising Practice, and it is not inaccurate or likely to mislead.  Please ensure that it does not make comparisons with any other bookkeeper or accountant and it does not contain any derogatory remark or suggestion about any other bookkeeper or accountant.

The Member

The code of conduct applies to all members of Uniting Bookkeepers.  A member must comply with the requirements of these rules and any failure to do so shall constitute misconduct.

A member must pay all membership subscriptions promptly on such sums being due.

A member must inform Uniting Bookkeepers of their address, telephone number, name and the name and address of their employer or practice and forthwith in the event of any change in these.

You will not act in any way that may detract from the reputation of either the profession or Uniting Bookkeepers.