Being straightforward and honest in all professional relationships
integrity
1 of 11
Not allowing bias, interests of others or conflict of interest to influence professional judgement
objectivity
2 of 11
Not disclosing information obtained through professional relationships with third parties without authority, unless you have a legal duty to do so
confidentiality
3 of 11
Complying with relevant laws and regulations and not behaving in a way which would bring the accounting profession into disrepute
professional behaviour
4 of 11
Maintaining professional knowledge and skill to ensure clients receive competent services in line with current developments in practice and legislation
professional competence
5 of 11
Acting diligently and in accordance with applicable technical and professional standards
due care
6 of 11
A threat when an accountant could benefit, financially or otherwise, from a certain action.
self interest
7 of 11
When an accountant's objectivity is threatened by having to review their own previous work or judgements
self review
8 of 11
When an accountant promotes a client's interests or position to the point that their own objectivity is threatened
advocacy
9 of 11
When an accountant may become too sympathetic to the interests of others due to close relationships
familiarity
10 of 11
A real or perceived threat (i.e. threatening consequences for certain actions)
intimidation
11 of 11
Other cards in this set
Card 2
Front
Not allowing bias, interests of others or conflict of interest to influence professional judgement
Back
objectivity
Card 3
Front
Not disclosing information obtained through professional relationships with third parties without authority, unless you have a legal duty to do so
Back
Card 4
Front
Complying with relevant laws and regulations and not behaving in a way which would bring the accounting profession into disrepute
Back
Card 5
Front
Maintaining professional knowledge and skill to ensure clients receive competent services in line with current developments in practice and legislation
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