At the Institute of Certified Bookkeepers (ICB) Philippines, our Code of Ethics serves as the foundation of professional conduct for all members. It outlines the standards and values that guide our work, ensuring that bookkeepers uphold integrity, professionalism, and public trust in all their engagements.

Upholding Trust and Professionalism

ICB members are expected to conduct themselves with honesty, transparency, and a commitment to excellence. As financial professionals, bookkeepers play a vital role in the accuracy, compliance, and reliability of financial records. Our Code of Ethics ensures that this responsibility is met with the highest level of care and competence.

Core Ethical Principles

1. Integrity
Members must act with honesty and fairness in all professional and business relationships. They must not knowingly be associated with information that is misleading, false, or deceptive.

2. Objectivity
Bookkeepers must remain impartial and free from conflicts of interest. They must not allow personal bias, undue influence, or external pressure to override their professional judgment.

3. Professional Competence and Due Care
Members are required to maintain their professional knowledge and skills at a level that ensures competent service. They must act diligently and in accordance with applicable standards, laws, and regulations.

4. Confidentiality
Members must respect the confidentiality of information acquired through their professional work. They must not disclose such information without proper authority, nor use it for personal advantage.

5. Professional Behavior
Members must comply with relevant laws and regulations and avoid any action that discredits the profession. They must conduct themselves in a manner that upholds the reputation of ICB and the wider bookkeeping profession.

6. Accountability and Responsibility
Bookkeepers must accept responsibility for their work and take ownership of their actions. They must be willing to explain and justify decisions made in the course of their professional duties.

Commitment to Ethical Practice

By becoming a member of ICB Philippines, each individual commits to adhering to this Code of Ethics and accepts the obligation to act as a role model in the profession. Any breach of this Code may be subject to review and disciplinary action as deemed necessary by ICB.

Our Code of Ethics not only protects the public and business community but also enhances the credibility and respect of the bookkeeping profession as a whole.

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