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A code of practice is a set of rules outlining the social norms and rules and responsibilities of, or proper practices for an individual, party or organisation. Related concepts include ethical, honor, moral codes and religious laws.

In its 2007 International Good Practice Guidance, the International Federation of Accountants provided the following working definition:

"Principles, values, standards, or rules of behaviour that guide the decisions, procedures and systems of an organization in a way that (a) contributes to the welfare of its key stakeholders, and (b) respects the rights of all constituents affected by its operations."

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