In the run-up to the introduction of the accountants’ oath, Silvia Gawronski describes (at www.accountant.nl) the most important differences between this oath and the recently introduced bankers’ oath.
She asserts that both were intended to bring about a change in culture and "an oath can be useful in this respect, but as part of a broader context. This was lacking in the bankers’ oath, whereas the accountants’ oath is not an end in itself, as can be seen, for instance, in the sector plan of September 2014 containing 53 proposed measures, of which the oath is only one."
Other important differences, according to Silvia, result from the fact that the profession of accountant "has been regulated for ages" and that the accountants’ oath has not been imposed from above.
Partly for these reasons, she believes that an accountants’ oath as an entry requirement to the profession – during a graduation ceremony, for instance – and as an expression of the moral and ethical standards of behaviour, is an appropriate finishing touch to the already existing quality standards maintained by disciplinary law."
Please read more in the entire article on the website (only available in Dutch).
Next Monday, Silvia will be speaking about the oath during a workshop 'Van publiek belang naar persoonlijke invulling' ('From public interest to personal interpretation') prior to the general meeting of members of the Netherlands Institute of Chartered Accountants.