Institute of Certified NZ Bookkeepers

New Code of Ethical Conduct for bookkeepers


The Institute of Certified NZ Bookkeepers (ICNZB) has published an updated Code of Ethical Conduct (the Code) setting out the standards of behaviour that their members are expected to uphold as part of membership to the professional body.

The Code both advises bookkeepers and tells the public what they can expect of a bookkeeper in terms of the professional role. It also provides a yardstick for evaluating the conduct of bookkeepers.

Most bookkeepers will have already internalised many of its fundamental core principles, and treat their clients with respect and build relationships of trust. The Code supports this by reflecting and articulating the values and principles at the heart of competent bookkeeping.

ICNZB have produced the update Code to bring it into line with the Association’s Mission, Vision and Core Purpose statements – and strengthen standards for bookkeeping competence, ethical conduct and cultural competence for bookkeepers.

The Code is framed around six core principles:

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

Adherence to the Code is vital to the reputation of the bookkeeping profession, the Association and its members. This Code gives the public confidence that ICNZB members have agreed to uphold high standards of ethical behaviour, and it is a benchmark by which we can measure expected conduct.

Members of ICNZB are subject to the Code and are required at their annual membership renewal to declare compliance with the Code. Every three years members are required to complete and pass an ethical assessment in order to continue their membership.

As the leading professional body for bookkeepers in New Zealand, ICNZB sets high standards for its members ethical conduct and strongly encourages any individual working as a bookkeeper who may not be a member, to follow the key principles of practices.

  • 24 March 2021