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متابعة

Can you explain the five principles of ACCA code of ethics and conduct?

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تم إضافة السؤال من قبل Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
تاريخ النشر: 2016/02/22
TITO JOHNSON
من قبل TITO JOHNSON , Lead QA QC Engineer , Azizi Developments

  • Integrity - being straightforward and honest in all professional and business relationships
  • Objectivity - not allowing bias, conflicts of interest or undue influence of others to override professional or business judgements
  • Professional Competence and Due Care - to maintain professional knowledge and skill at a level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques and act diligently and in accordance with applicable technical and professional standards
  • Confidentiality – to respect the confidentiality of information acquired as a result of professional and business relationships and, therefore,  not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the information for the personal advantage of the professional accountant or third parties
  • Professional Behaviour – to comply with relevant laws and regulations and avoid any action that discredits the profession

المزيد من الأسئلة المماثلة

هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟