<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00885    a2200181   4500</leader>
  <controlfield tag="005">20260701093954.0</controlfield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">F 174.4  C1174 </subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Cabrera, Ma. Elenita Balatbat</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Revised code of ethics for professional accountants in the philippines (effective june 4, 2014) :</subfield>
    <subfield code="b"> the addendum supersedes the revised code of ethics for professional accountants in the philippines (effective june 30, 2006) and replaces pages 142-245 of the public accountancy profession / </subfield>
    <subfield code="c">Ma. Elenita Balatbat Cabrera. </subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">2013-2014 edition </subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
    <subfield code="a">[Place of publication not identified] </subfield>
    <subfield code="b">[publisher not identified] </subfield>
    <subfield code="c">[date of publication not identified]</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">141 pages</subfield>
    <subfield code="c"> 23 cm </subfield>
  </datafield>
  <datafield tag="526" ind1=" " ind2=" ">
    <subfield code="a">100-199</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a"> Accountants</subfield>
    <subfield code="x">Professional ethics </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a"> Accounting</subfield>
    <subfield code="x">Moral and ethical aspects  </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Professional ethics</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">B</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">41584</subfield>
    <subfield code="d">41584</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">CL</subfield>
    <subfield code="b">CL</subfield>
    <subfield code="d">2026-07-01</subfield>
    <subfield code="e">Donation</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">F 174.4  C1174</subfield>
    <subfield code="p">CALUYA 5521</subfield>
    <subfield code="r">2026-07-01</subfield>
    <subfield code="t">c1</subfield>
    <subfield code="w">2026-07-01</subfield>
    <subfield code="y">B</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">CL</subfield>
    <subfield code="b">CL</subfield>
    <subfield code="d">2026-07-01</subfield>
    <subfield code="e">Donation</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">F 174.4  C1174</subfield>
    <subfield code="p">CALUYA 5522</subfield>
    <subfield code="r">2026-07-01</subfield>
    <subfield code="t">c2</subfield>
    <subfield code="w">2026-07-01</subfield>
    <subfield code="y">B</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">CL</subfield>
    <subfield code="b">CL</subfield>
    <subfield code="d">2026-07-01</subfield>
    <subfield code="e">Donation</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">F 174.4  C1174</subfield>
    <subfield code="p">CALUYA 5523</subfield>
    <subfield code="r">2026-07-01</subfield>
    <subfield code="t">c3</subfield>
    <subfield code="w">2026-07-01</subfield>
    <subfield code="y">B</subfield>
  </datafield>
</record>
