Ethical Principles

Created by: Dani_Catchpole
Created on: 10-10-19 14:08

Integrity

A person should be straightforward and honest in performing professional work and in all business relationships.

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Objectivity

A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments.

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Professional competence and due care

A professional accountant has a continuing duty to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and

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Confidentiality

A professional accountant should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority unless the

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Professional behaviour

A person should not act in any way that is unprofessional or does not comply with relevant laws and regulations.

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Other cards in this set

Card 2

Front

A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments.

Back

Objectivity

Card 3

Front

Back

Card 4

Front

Back

Card 5

Front

A person should not act in any way that is unprofessional or does not comply with relevant laws and regulations.

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Ethical Principles