The reality of the Code of Ethics for the Accounting Profession in Algeria and its Compatibility with the Requirements of International Accounting Education Standard 04 Initial Professional

Abstract

This study aimed to demonstrate the compatibility of the Algerian Accounting Profession Ethics Law with the content of the International Accounting Education Standard No. (4) Initial Professional Development (Values, Ethics and Professional Behaviors), by answering the following problem: How compatible is the Algerian Accounting Profession Ethics Law and the requirements of the Education Standard International Accountant No. 04? In order to achieve the goal of the study, the main and sub-areas of interest were compared in accordance with the Fourth International Accounting Education Standard, the Algerian Accounting Profession Ethics Code for the year 1996, and each of the professional ethics codes for each of the accounting expert, the account keeper and the certified accountant. We used in data collection the questionnaire tool for a random sample from academics and professionals, and we have reached the following results, there is a compatibility relationship between the laws and rules of the accounting profession in Algeria and the international accounting education standard at the level of significance α = 0.05 according to the point of view of the researched sample.