Association of Government Accountants
Indianapolis Chapter
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NATIONAL AGA

 

Overview

The Association of Government Accountants believes that its members first and foremost serve the public interest in accordance with the highest ethical principles. This Code of Ethics is both a standard of behavior to aspire to and a guide for making ethical decisions. The code contains specific language that sets the minimum expected levels of behavior. However, the code is not simply a set of rules. It also creates an expectation that the Association's members will do the right thing in any given situation.

 

Ethics ultimately is a matter of personal responsibility. Consistently making ethically correct decisions is not easy. It requires commitment and practice, which require first an awareness and then a motivation to act ethically. This code, and the Association as a whole, provides guidance and support to members.

 

The public should reasonably expect that those who serve government are trustworthy. 

 

By accepting the opportunity to serve, Association members must also recognize the obligation to be accountable, which includes:

  • Becoming familiar with and abiding by the expectations, standards and rules of the position and seeking out necessary information to interpret and apply them.
  • Accepting personal responsibility for the foreseeable consequences of actions and inaction.
  • Taking into account the long-term interest of the government and its citizens.

 

On this basis, AGA has developed its Code of Ethics and the objectives, principles and interpretations that support the code. Unless a limitation is specifically stated, the guidance in this code applies equally to members and Certified Government Financial Managers (CGFMs), whether they are in federal, state or local government, industry, education, or are retired. Holders of future certifications that may be developed by or with AGA shall abide by the code

 

 

Principles

In order to achieve the objectives of our profession, government financial managers must observe certain fundamental principles, which are:

Integrity: Be straight forward and honest in performing professional services. 

Objectivity: Be fair and do not allow prejudice or bias, conflict of interest or influence of others to override objectivity.

Professional Competence and Due Care: Perform professional services with due care, competence and diligence. Recognize the continuing duty to maintain professional knowledge and skill at a level required to ensure that an employer or client receives the advantage of competent professional service based on up-to-date developments in practice, legislation and techniques. 

Confidentiality: Respect the confidentiality of information acquired during the course of performing professional services and do not disclose or use any such information without proper and specific authority or unless there is a legal or professional right or duty to disclose. 

Professional Behavior: Act in a manner consistent with the good reputation of the profession and refrain from any conduct that might bring discredit to the profession.

Technical Standards: Carry out professional services in accordance with the relevant technical and professional standards. Recognize the duty to carry out with care and skill, the instructions of the employer or client insofar as they are compatible with the requirements of integrity, objectivity and, where applicable, independence.