Professional Ethics at Gabon
In Gabon, professional ethics are governed by a combination of national legislation, regional regulations, and sector-specific codes of conduct. These frameworks aim to promote integrity, accountability, and transparency across various professions.
🇬🇦 Public Service Ethics
Gabon’s civil service ethics are primarily outlined in:
Law No. 14/2005 (Code of Ethics for the Civil Service): This law establishes fundamental principles such as legality, equality, neutrality, adaptability, gratuity, and responsibility. It mandates that public officials adhere to these standards in their duties. However, challenges persist, including instances where civil servants either knowingly violate these principles or lack awareness, leading to ethical lapses.
Law No. 001/2005 (General Statute of the Civil Service): This statute defines the rights and obligations of government employees, emphasizing discretion, professional integrity, and the prohibition of activities that could compromise independence. It also requires civil servants to declare their assets and outlines sanctions for violations.
For accountants and auditors, ethics are governed by regional standards:
OHADA (Organization for the Harmonization of Business Law in Africa): As a member state, Gabon adheres to OHADA's Regulation No. 01/2017/CM/OHADA, which harmonizes ethical requirements for accounting and auditing practices across member states. This regulation aligns with the 2015 IESBA Code of Ethics and is complemented by the OHADA Uniform Act on Accounting Law and Financial Information.
ONEC Gabon (National Order of Chartered Accountants of Gabon): ONEC Gabon is responsible for setting national ethical standards for professional accountants. It develops its Code of Ethics in line with OHADA regulations and provides training to ensure compliance among its members. The institute also participates in the OHADA standard-setting process and serves as the Vice President on the Ethics & Technical Committee since 2022.
⚖️ Legal Profession Ethics
The legal profession in Gabon is regulated by:
National Bar Association: This body oversees the registration and ethical conduct of lawyers. Only lawyers registered with the Bar and up to date with their contributions are permitted to practice. The Bar establishes general principles for legal education and practice and addresses questions related to the profession.
In the healthcare sector, ethical standards are influenced by:
Clinical Ethics Research: Studies have identified a broad spectrum of clinical ethical issues in Gabon, including challenges related to confidentiality, interpersonal relationships, scarce resources, and the influence of culture and religion. These issues underscore the need for context-sensitive capacity building in clinical ethics.
🔍 Challenges and Observations
Despite the existence of ethical frameworks, challenges remain:
Awareness and Enforcement: There is a need for increased awareness and consistent enforcement of ethical standards among public officials and professionals.
Cultural and Structural Factors: Socio-cultural and institutional factors can influence the adherence to ethical norms, highlighting the importance of context-sensitive approaches. odies, and civil society to promote a culture of ethics and integrity across all sectors.
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