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Viktoriia UMANSKA


Introduction. In today's world, business practice is rapidly developing, financial transparency is gaining more and more importance, and issues of professional ethics in the field of financial analysis and сompany’s assessment are gaining special importance. Ethical standards play a key role in ensuring the objectivity and integrity of financial information, an important area for investors, creditors, shareholders and other stakeholders. Although various ethical codes and standards exist, their practical application and compliance often create challenges and questions that require in-depth analysis. The importance of ethical compliance in the process of financial analysis and evaluation of a company cannot be underestimated. Violation of these norms can lead not only to a loss of trust on the part of investors and partners, but also to serious legal consequences. Therefore, the question of how to ensure high standards of professional ethics, which should be integrated into the assessment processes and analysis of the financial condition of companies, is relevant. This involves not only the development of effective codes of ethics, but also the definition of mechanisms for their implementation and control.

Purpose. Deep research and analysis of professional ethics in the process of assessing and analyzing the financial condition of enterprises. Determine what ethical standards can be applied to ensure the accuracy, transparency and objectivity of financial reports

Results. The article considers the role of professional ethics in financial analysis and assessment of the financial condition of companies. The focus is on the growing need for objectivity, transparency and ethical responsibility in a dynamic business world where demands and conditions are constantly changing. The importance of accuracy, honesty and objectivity of financial information is emphasized, as its creation can have serious, exclusively legal, consequences. The article analyzes how ethical standards can be applied to ensure the accuracy and reliability of financial reporting. It also highlights problems that may arise during the application of these standards and require in-depth analysis. The article focuses on the need to develop and implement effective ethical codes and standards, which should be integrated into the processes of evaluating and analyzing the financial condition of companies. Special attention is paid to the impact of professional ethics on the quality and reliability of financial reporting, as well as the importance of its management in ensuring trust and stability in the country's economic system.

Originality. Specific proposals for solving the problem of professional ethics in the assessment and analysis of the enterprise financial state: 1) Establishing a code of ethics: Develop a clear code of ethics that defines basic ethical principles and standards of conduct for financial analysts. The code must be accessible and understandable to all employees. 2) Training and Development: Conduct regular training and development programs to increase employee awareness of ethical standards and principles, as well as new trends and legislative changes. 3) Management involvement: Management should actively participate in the process of implementing and maintaining ethical standards, demonstrating special commitment to ethical values. 4) Monitoring and evaluation mechanisms: conducting internal audits and evaluations to monitor compliance with ethical standards and resolve problems or deficiencies. 5) Feedback and Conflict Resolution Mechanisms: Creating effective feedback and conflict resolution mechanisms through which employees can violate ethical standards without fear of consequences. 6) Independent external audit: independent auditors involvement to verify financial statements and procedures, which provides an additional level of objectivity and transparency. 

Conclusions. In the modern economic conditions of Ukraine, professional ethics in the field of evaluation and analysis of companies’ financial condition acquires special importance. This is due to the growing need for objectivity and transparency in the financial reporting process. Objectivity to ensure an unbiased approach to the analysis of financial data, conflicts of interest and fair presentation of information. Transparency requires full disclosure of all relevant information and its availability to all stakeholders. Effective enforcement of these ethical standards is key to ensuring trust and stability in the country's economic system, as well as to increasing the level of trust between companies and their stakeholders. After all, strict ethical standards of financial analysis and valuation contribute to a healthy, transparent and compliant business environment.

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