Mr Jonathan Ng, Executive Director of Hong Kong Institute of Certified Public Accountants, emphasised commercial morality at his talk in UIC on 20 February.
On the topic of business ethics for professional accountants, he said at the DBM (Division of Business and Management) QP Talk, “Many students from DBM are likely to become accountants in the future, and so, knowledge, skills and business ethics are the three essential factors they need.”
Mr Ng thought good business ethics plays a crucial part in accounting, and honesty is the core of business ethics and the basis of social communication.
Mr Ng condemned deception in business and analysed that it is derived from three aspects: motivation, opportunity and rationalisation. “We should stick to our business ethics. We are called professional because we not only provide professional services, but comply with high moral quality.”
He said that the moral code for Hong Kong accountants mainly includes honesty, secret keeping, impartiality and others.
“Everything we do reveals our professional level,” said Mr Ng. He encouraged students to study and work up to the standard of a professional accountant.
Reporter: Sean Chung
Photographer: Wang Ze
Editor: Deen He
(from MPRO, with special thanks to the ELC)
