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Personal Conduct


Responsibility to Society

The Code of Professional Conduct promotes standards of behavior for members of the Institute. It applies to the behavior of members as they undertake their professional and personal responsibilities. The Code commits all members to act in the interests of the public at large. Any member who displays unprofessional conduct or violates any article of the Code of Professional Conduct shall be subject to disciplinary action.

  • C101 Members shall comply with all articles in the Code of Professional Conduct.
  • C102 Members shall not discriminate against any person for any reason.
  • C103 The Code commits all members to the interest of the public at large.
  • C104 Members shall not engage in any activity which they suspect to be unlawful or which would bring the integrity of the profession into disrepute.

Responsibility to the Bookkeeping Profession

  • C201 Members shall adhere to all rules, regulations, policies, and procedures and amendments thereto, as established by the Institute.
  • C202 Members shall undertake their responsibilities in a manner that will promote the image of the Bookkeeping profession and of the Canadian Institute of Bookkeeping.
  • C203 Members shall supply, in an honest manner, all information relating to membership, course registration and certification requirements.
  • C204 Members shall maintain professional competence by continually developing their knowledge and skills in bookkeeping and related disciplines.
  • C205 Members shall be considered to display professional misconduct by engaging in work that is performed in a negligent manner. Negligence involves the failure of a member to maintain the standards that would be maintained by a reasonably prudent CIB member in the same circumstances.

Responsibility to Employers/Clients

  • C301 Members shall not divulge or make use of any information regarding the affairs of any client/employer or any former client/employer unless required by law.
  • C302 Members shall not use an employer’s/client’s confidential information to obtain a personal advantage.
  • C303 Members shall act in the best interests of their employers, clients, or interested third parties and avoid conflict of interest.
  • C304 Members shall not be involved in communicating or withholding any information that the members know to be false or misleading.
  • C305 Members, where applicable, shall provide to a client, in writing, the nature and scope of the service to be offered to the client.