ICNZB takes ethics and professionalism very seriously.

We hold our bookkeepers accountable for their work on behalf of the New Zealand public. Our ethics are based on professional competence, personal integrity and social responsibility.

Members of ICNZB are subject to the Code of Ethical Conduct and commit to it each year.  They are also required to pass an assessment once every 3 years.

The Code of Ethical Conduct provides standards of conduct based on six core principles:

  • Practice Competence  - Ngā Pūkenga Mahi
  • Confidentiality - Tūmataititanga
  • Embracing Diversity – Taurima Kanorautanga
  • Integrity - Ngākau Pono
  • Objectivity - Tōkeketanga
  • Professionalism  - Ngaiotanga

About the assessment

The ethics assessment:

  • must be completed once every 3 years and will automatically appear in your examination booking once you are required to sit again.
  • consists of 8 multi choice questions.
  • requires a pass of 85%, which is the equivalent of 7/8 correct questions. 

The questions directly relate to the contents of the Code of Ethical Conduct, and provide scenarios for the most appropriate course of action to be taken.

Members are able to claim CPD points for sitting this assessment.