Accountants: understanding the code of ethics
The French accountant's code of ethics governs independence, confidentiality, communication and professional conduct.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Accountants: understanding the code of ethics
Updated March 2026 - The code of ethics is a practical framework for independence, confidentiality, mission scope and professional conduct.
See also Accountant missions and obligations, Accounting missions and How to switch accountants.
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Conclusion
Ethics rules are a major part of what makes the accountant-client relationship reliable.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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