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==Code of practice (professional ethics)==
{{See also|Professional ethics}}
A code of practice is adopted by a profession (or by a governmental or non-governmental organization) to regulate that profession. A code of practice may be styled as a code of [[professional responsibility]], which will discuss difficult issues, difficult decisions that will often need to be made, and provide a clear account of what behavior is considered "ethical" or "correct" or "right" in the circumstances. In a membership context, failure to comply with a code of practice can result in expulsion from the professional organization. In its 2007 International Good Practice Guidance, ''Defining and Developing an Effective Code of Conduct for Organizations'', the [[International Federation of Accountants]] provided the following working definition:
"Principles, values, standards, or rules of behavior that guide the decisions, procedures and systems of an organization in a way that (a) contributes to the welfare of its key stakeholders, and (b) respects the rights of all constituents affected by its operations."<ref>{{cite book |author=PAIB Committee |date=31 May 2007 |title=Defining and Developing an Effective Code of Conduct for Organizations |series=International Good Practice Guidance |publisher=The International Federation of Accountants (IFAC) |isbn=978-1-931949-81-1 |url=http://www.ifac.org/publications-resources/defining-and-developing-effective-code-conduct-organizations |url-access=registration }}</ref>{{Page needed|date=August 2017}}
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: "Minimize Harm … Balance the public’s need for information against potential harm or discomfort. Pursuit of the news is not a license for arrogance or undue intrusiveness. … Balance a suspect’s right to a fair trial with the public’s right to know. Consider the implications of identifying criminal suspects before they face legal charges. …"
: "Act Independently … Avoid conflicts of interest, real or perceived. Disclose unavoidable conflicts."
==General notes==
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