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1、一、EthicalandProfessionalStandards1.:CodeofEthicsA.:StatethefourcomponentsoftheCodeofEthics.MembersofAIMRshall:1.Actwithintegrity,competence,dignity,andinanethicalmannerwhendealingwiththepublic,clients,prospects,employers,employees,andfellowmembers.2.Practiceandencourageotherstopracticei
2、naprofessionalandethicalmannerthatwillreflectcreditonmembersandtheirprofession.3.Strivetomaintainandimprovetheircompetenceandthecompetenceofothersintheprofession.4.Usereasonablecareandexerciseindependentprofessionaljudgment.tolaunchStandardsofPractice2-I.:StandardsofProfessionalConduct:
3、I.FundamentalResponsibilitiesA.:Knowthelawsandrules.Standard:Maintainknowledgeofandcomplywithallapplicablelaws,rules,andregulations(includingAIMR’sCodeofEthicsandStandardsofProfessionalConduct)ofanygovernment,governmentagency,regulatoryorganization,licensingagency,orprofessionalassociat
4、iongoverningthemembers’professionalactivities.Compliance:Memberscanacquireandmaintainknowledgeaboutapplicablelaws,rules,andregulationsby:·Maintainingcurrentfilesonapplicablestatutes,rules,andregulations.·Keepinginformed.·Reviewingwrittencomplianceproceduresonaregularbasis.B.:Don'tbreako
5、rhelpothersbreakthelaw.Standard:Notknowinglyparticipateorassistinanyviolationofsuchlaws,rules,orregulations.Compliance:Whenmemberssuspectaclientoracolleagueofplanningorengaginginongoingillegalactivities,membersshouldtakethefollowingactions:·Consultcounseltodetermineiftheconductis,infact
6、,illegal.·Disassociatefromanyillegalorunethicalactivity.Whenmembershavereasonablegroundstobelievethataclient’soremployee’sactivitiesareillegalorunethical,themembersshoulddissociatefromtheseactivitiesandurgetheirfirmtoattempttopersuadetheperpetratortoceasesuchactivity.2-II.:StandardsofPr
7、ofessionalConduct:II.RelationshipswithandResponsibilitiestotheProfessionA.:UseofProfessionalDesignationII(A.1)AIMRmembersmayreferencetheirmembershiponlyinadignifiedandjudiciousmanner.Theuseofthereferencemaybeaccompaniedbyanaccurateexplanationoftherequirementsthathavebeenmettoob
