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

Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.

Question ajoutée par Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
Date de publication: 2016/02/22

Apprécier (0) Vues (12) Suiveurs (1) Réponses (1) Report Question

Ajoutez Une Réponse
Inscrivez-vous ou connectez-vous pour répondre.

par 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