Professional Behavior

Following are excerpt from the IFAC Code regarding "Professional Behavior"

Professional Behavior 

150.1 The principle of professional behavior imposes an obligation on  all professional accountants to comply with relevant laws and regulations and avoid any action that  the professional accountant  knows  or should know may discredit the profession. This includes actions that a reasonable and informed third party,  weighing all the specific facts and circumstances available  to the professional accountant at that  time, would  be likely to conclude adversely affects the good reputation of the profession. 

150.2 In marketing and promoting themselves and their work, professional accountants  shall  not bring the profession into disrepute. Professional accountants shall be honest and truthful and not: 

(a) Make exaggerated claims for the services they are able to offer, the qualifications they possess, or experience they have gained; or 

(b) Make disparaging references or unsubstantiated comparisons to the work of others.

Source :  http://www.ifac.org/publications-resources/2012-handbook-code-ethics-professional-accountants