More cards in this set

Card 6

Front

Acting diligently and in accordance with applicable technical and professional standards

Back

Preview of the front of card 6

Card 7

Front

A threat when an accountant could benefit, financially or otherwise, from a certain action.

Back

Preview of the front of card 7

Card 8

Front

When an accountant's objectivity is threatened by having to review their own previous work or judgements

Back

Preview of the front of card 8

Card 9

Front

When an accountant promotes a client's interests or position to the point that their own objectivity is threatened

Back

Preview of the front of card 9

Card 10

Front

When an accountant may become too sympathetic to the interests of others due to close relationships

Back

Preview of the front of card 10

Card 11

Front

A real or perceived threat (i.e. threatening consequences for certain actions)

Back

Preview of the front of card 11