Code of Ethics for Professional Accountants Flashcards
1
Q
Integrity
A
Be straightforward, honest, sincere in your approach to professional work
2
Q
Objectivity
A
Do not compromise your professional or business judgement because of bias, conflict of interest or the indie influence of others
3
Q
Professional Competence and Due care
A
- Perform professional services with due care, competence and diligence
- Maintain professional knowledge and skill at level required
- Refrain from performing any services that you are not competent to carry out unless assistance is obtained
4
Q
Confidentiality
A
- Respect the confidentiality of information acquired in the course of your work
- Refrain from using information acquired as a result of professional engagement to your advantage
5
Q
Professional Behaviour
A
Conduct yourself in a manner consistent with the good reputation of the profession and refrain from any conduct that might bring discredit to the profession