The Association of Government Accountants believes that its members first and foremost serve the public interest in accordance with the highest ethical principles. This Code of Ethics is both a standard of behavior to aspire to and a guide for making ethical decisions. The code contains specific language that sets the minimum expected levels of behavior.
Violators are subject to disciplinary action.
However, the code is not simply a set of rules. It also creates an expectation that the Association's members will do the right thing in any given situation . Ethics ultimately is a matter of personal responsibility. Consistently making ethically correct decisions is not easy. It requires commitment and practice, which require first an awareness and then a motivation to act ethically.