{"id":88,"date":"2015-02-22T17:37:38","date_gmt":"2015-02-22T16:37:38","guid":{"rendered":"https:\/\/www.ipconsulting.cz\/?p=88"},"modified":"2015-02-24T02:01:07","modified_gmt":"2015-02-24T01:01:07","slug":"eticky-kodex","status":"publish","type":"post","link":"https:\/\/www.ipconsulting.cz\/?p=88","title":{"rendered":"Etick\u00fd kodex"},"content":{"rendered":"

ETICK\u00dd KODEX<\/strong><\/p>\n

Komory da\u0148ov\u00fdch poradc\u016f \u010cesk\u00e9 republiky<\/strong><\/p>\n

(Aktu\u00e1ln\u00ed zn\u011bn\u00ed k 26. 11. 2010)<\/p>\n

Etick\u00fd kodex KDP \u010cR (d\u00e1le jen \u201ekodex\u201c), schv\u00e1len\u00fd usnesen\u00edm Valn\u00e9 hromady KDP \u010cR, vych\u00e1z\u00ed z pr\u00e1vn\u00ed \u00fapravy da\u0148ov\u00e9ho poradenstv\u00ed v \u010cesk\u00e9 republice stanoven\u00e9 z\u00e1konem \u010d. 523\/1992 Sb., o da\u0148ov\u00e9m poradenstv\u00ed a Komo\u0159e da\u0148ov\u00fdch poradc\u016f \u010cesk\u00e9 republiky, a d\u00e1le z principu profesn\u00ed etiky, kter\u00fd je zakotven v kodexu Conf\u00e9d\u00e9ration Fiscale Europ\u00e9enne, organizace zast\u0159e\u0161uj\u00edc\u00ed da\u0148ov\u00e9 poradenstv\u00ed v Evrop\u011b. Kodex je tak jedn\u00edm ze z\u00e1kladn\u00edch dokument\u016f upravuj\u00edc\u00edch pravidla v\u00fdkonu da\u0148ov\u00e9ho poradenstv\u00ed. Jeho c\u00edlem je stanovit etick\u00e9 po\u017eadavky a zajistit dodr\u017eov\u00e1n\u00ed vysok\u00e9ho profesn\u00edho a mor\u00e1ln\u00edho standardu v oblasti da\u0148ov\u00e9ho poradenstv\u00ed.<\/p>\n

1. Nez\u00e1vislost<\/strong><\/p>\n

P\u0159i pln\u011bn\u00ed sv\u00fdch povinnost\u00ed da\u0148ov\u00fd poradce v\u017edy postupuje s plnou profesn\u00ed nez\u00e1vislost\u00ed. To se vztahuje jak na zastupov\u00e1n\u00ed z\u00e1jm\u016f jeho klient\u016f, tak na \u0159e\u0161en\u00ed st\u0159etu z\u00e1jm\u016f mezi da\u0148ov\u00fdm poradcem, klientem, da\u0148ovou spr\u00e1vou a dal\u0161\u00edmi zainteresovan\u00fdmi stranami.<\/p>\n

2. Odpov\u011bdnost<\/strong><\/p>\n

a) Da\u0148ov\u00fd poradce vykon\u00e1v\u00e1 da\u0148ov\u00e9 poradenstv\u00ed na svou vlastn\u00ed odpov\u011bdnost. Odpov\u00edd\u00e1 za svou pr\u00e1ci a za pr\u00e1ci sv\u00fdch zam\u011bstnanc\u016f. Pokud je da\u0148ov\u00e9 poradenstv\u00ed poskytov\u00e1no prost\u0159ednictv\u00edm pr\u00e1vnick\u00e9 osoby, mus\u00ed odpov\u011bdn\u00fd da\u0148ov\u00fd poradce zajistit, aby v\u00fdkon a kontrolu nad v\u00fdkonem da\u0148ov\u00e9ho poradenstv\u00ed touto pr\u00e1vnickou osobou zaji\u0161\u0165oval da\u0148ov\u00fd poradce.<\/p>\n

b) Riziko da\u0148ov\u00e9ho poradce z v\u00fdkonu da\u0148ov\u00e9ho poradenstv\u00ed v souvislosti
\ns odpov\u011bdnost\u00ed za \u0161kody zp\u016fsoben\u00e9 jeho profesn\u00edm pochyben\u00edm, nedbalost\u00ed nebo vznikaj\u00edc\u00ed z jak\u00e9hokoliv jin\u00e9ho pr\u00e1vn\u011b vynutiteln\u00e9ho n\u00e1roku obdobn\u00e9 povahy je kryto odpov\u00eddaj\u00edc\u00edm poji\u0161t\u011bn\u00edm jeho profesn\u00ed odpov\u011bdnosti.<\/p>\n

3. P\u00e9\u010de a sv\u011bdomitost<\/strong><\/p>\n

P\u0159i v\u00fdkonu sv\u00e9 profese se da\u0148ov\u00fd poradce \u0159\u00edd\u00ed platn\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy, profesn\u00edmi pravidly a v jejich r\u00e1mci pokyny klienta.<\/p>\n

Tato z\u00e1sada vy\u017eaduje nez\u00e1vislost p\u0159i v\u0161ech profesn\u00edch \u00fakonech a zejm\u00e9na vy\u017eaduje objektivn\u00ed p\u0159\u00edstup p\u0159i posuzov\u00e1n\u00ed ur\u010dit\u00e9ho p\u0159\u00edpadu. P\u0159edt\u00edm, ne\u017e da\u0148ov\u00fd poradce p\u0159ijme zak\u00e1zku, m\u011bl by si pe\u010dliv\u011b a podrobn\u011b prov\u011b\u0159it, zda je schopen splnit po\u017eadovan\u00e9 \u00fakoly s n\u00e1le\u017eit\u00fdm z\u0159etelem na sv\u00e9 povinnosti a svou zp\u016fsobilost.<\/p>\n

4. Ml\u010denlivost<\/strong><\/p>\n

Povinnost zachov\u00e1vat ml\u010denlivost se vztahuje na v\u0161echny informace, kter\u00e9 da\u0148ov\u00e9mu poradci sv\u011b\u0159\u00ed jeho klient nebo s nimi\u017e se sezn\u00e1m\u00ed b\u011bhem v\u00fdkonu sv\u00e9 profese. Da\u0148ov\u00fd poradce zajist\u00ed dodr\u017eov\u00e1n\u00ed ml\u010denlivosti ka\u017edou osobou, kter\u00e9 p\u0159i v\u00fdkonu da\u0148ov\u00e9ho poradenstv\u00ed k takov\u00fdm informac\u00edm poskytl p\u0159\u00edstup, p\u0159edev\u0161\u00edm jeho zam\u011bstnanci a spolupracovn\u00edky.<\/p>\n

5. Slu\u010diteln\u00e9 a neslu\u010diteln\u00e9 \u010dinnosti<\/strong><\/p>\n

Da\u0148ov\u00fd poradce by m\u011bl prov\u00e1d\u011bt pouze takov\u00e9 \u010dinnosti, kter\u00e9 jsou p\u0159\u00edpustn\u00e9
\na slu\u010diteln\u00e9 s\u00a0jeho profes\u00ed a kter\u00e9 neohro\u017euj\u00ed dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f, jeho profesn\u00edch povinnost\u00ed, etiky a v\u00e1\u017enosti profese da\u0148ov\u00e9ho poradce.<\/p>\n

6. Reklama<\/strong><\/p>\n

Da\u0148ov\u00fd poradce m\u016f\u017ee poskytovat pouze pravdiv\u00e9 informace o sv\u00fdch profesn\u00edch \u010dinnostech.<\/p>\n

7. Vztahy s profesn\u00edmi kolegy<\/strong><\/p>\n

Jedn\u00e1n\u00ed poradce, kter\u00e9 se dot\u00fdk\u00e1 ostatn\u00edch da\u0148ov\u00fdch poradc\u016f, mus\u00ed b\u00fdt v souladu
\ns dobr\u00fdmi mravy a podporovat dobr\u00e9 vztahy s ostatn\u00edmi \u010dleny sv\u00e9 profese.<\/p>\n

8. Odm\u011bna<\/strong><\/p>\n

Klient m\u00e1 pr\u00e1vo na informace o v\u00fd\u0161i odm\u011bny p\u0159edt\u00edm, ne\u017e da\u0148ov\u00fd poradce pro n\u011bho zah\u00e1j\u00ed svoji \u010dinnost. Odm\u011bna da\u0148ov\u00e9ho poradce by m\u011bla zohled\u0148ovat stupe\u0148 jeho odpov\u011bdnosti, povahu a v\u00fdznam prov\u00e1d\u011bn\u00fdch prac\u00ed a \u010das, kter\u00fd je v\u00fdkonu t\u011bchto prac\u00ed v\u011bnov\u00e1n.<\/p>\n

9. Profesn\u00ed vzd\u011bl\u00e1v\u00e1n\u00ed<\/strong><\/p>\n

Da\u0148ov\u00fd poradce rozv\u00edj\u00ed sv\u00e9 profesn\u00ed schopnosti a odborn\u00e9 znalosti po celou dobu v\u00fdkonu da\u0148ov\u00e9ho poradenstv\u00ed.<\/p>\n

10. Sankce<\/strong><\/p>\n

KDP \u010cR m\u00e1 pr\u00e1vo uplat\u0148ovat disciplin\u00e1rn\u00ed sankce nebo rozhodnout o zru\u0161en\u00ed jeho p\u0159ihl\u00e1\u0161en\u00ed ke kodexu za z\u00e1va\u017en\u00e9 poru\u0161en\u00ed \u010destn\u00e9ho z\u00e1vazku poradce dodr\u017eovat tento kodex.<\/p>\n

 <\/p>\n

 <\/p>\n

Etick\u00fd kodex KDP \u010cR schv\u00e1len\u00fd Valnou hromadou KDP \u010cR dne 24. 11. 2006
\ns \u00fa\u010dinnosti od 1. 1. 2007 ve zn\u011bn\u00ed schv\u00e1len\u00e9m Valnou hromadou KDP \u010cR dne
\n26. 11. 2010.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

ETICK\u00dd KODEX Komory da\u0148ov\u00fdch poradc\u016f \u010cesk\u00e9 republiky (Aktu\u00e1ln\u00ed zn\u011bn\u00ed k 26. 11. 2010) Etick\u00fd kodex KDP \u010cR (d\u00e1le jen \u201ekodex\u201c), schv\u00e1len\u00fd usnesen\u00edm Valn\u00e9 hromady KDP \u010cR, vych\u00e1z\u00ed z pr\u00e1vn\u00ed \u00fapravy da\u0148ov\u00e9ho poradenstv\u00ed v \u010cesk\u00e9 republice stanoven\u00e9 z\u00e1konem \u010d. 523\/1992 Sb., o da\u0148ov\u00e9m poradenstv\u00ed a Komo\u0159e da\u0148ov\u00fdch poradc\u016f \u010cesk\u00e9 republiky, a d\u00e1le z principu profesn\u00ed etiky, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-88","post","type-post","status-publish","format-standard","hentry","category-danove-poradenstvi"],"_links":{"self":[{"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/posts\/88","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=88"}],"version-history":[{"count":1,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/posts\/88\/revisions"}],"predecessor-version":[{"id":89,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=\/wp\/v2\/posts\/88\/revisions\/89"}],"wp:attachment":[{"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=88"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=88"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ipconsulting.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=88"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}