COEPACoptic Orthodox Electronic Publishing Australia (Sydney, Australia)
COEPACouncil of Europe Parliamentary Assembly
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References in periodicals archive ?
The International Ethics Standards Board for Accountants (IESBA), a global organization that works to facilitate the convergence of the ethics standards used by professional accountants throughout the world, maintains the Code of Ethics for Professional Accountants (COEPA).
This approach describes the same actions that are prescribed by COEPA for resolution of other ethical conflicts accountants face.
Another interesting addition in the ED involves the Professional Behavior section of COEPA. The section describes how a professional accountant has the responsibility to avoid any action that may discredit the profession, and the ED adds an example of that behavior: being "associated with a client or employing organization that acts unethically."