Foreword / Brian Currie -- 1. The ethics of a profession -- 2. The nature and development of professional ethics -- 3. Self-regulation and professional ethics -- 4. The special significance of independence and objectivity -- 5. Situations of possible threat to independence and objectivity -- 6. The Framework approach -- risks and safeguards -- 7. Differences in guidance arising from the new Framework-based Statement -- 8. The ethics of insolvency practice -- 9. Corporate finance advice -- 10. Conflicts of interest -- 11. Confidentiality -- 12. Changes in a professional appointment -- 13. Consultancy -- 14. Agencies -- 15. Associations with non-members -- 16. Fees -- 17. Obtaining professional work -- 18. The names and letterheads of practising firms -- 19. Second and other opinions -- 20. Ethics for members in business -- 21. Discipline and enforcement -- 22. Helplines -- 23. The international dimension -- Appendix: Guide to professional ethics
