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 regarding conduct 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 situatio n . 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.