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The Code of Ethics for Professional Accountants issued by AAT Sri Lanka is based on the Code of Ethics for Professional Accountants published by the International Federation of Accountants (IFAC) in 2016. The Association of Accounting Technicians of AAT Sri Lanka, as a full Member of International Federation of Accountants, is committed to meet IFAC’s broad objective of developing & enhancing the accountancy profession with harmonized standards.

This code of ethics is mandatory for all Members of AAT Sri Lanka to observe, in respect of the performance of professional services in Sri Lanka, after July 2017.

Members of AAT Sri Lanka are expected to comply with the ethical requirements issued by AAT Sri Lanka. Failure to do so may result in an investigation in to the member’s conduct by the Audit, Compliance, Professional Ethics & Risk Management Committee and the Governing Council of the AAT Sri Lanka.