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AAT L3 BA - Chapter 5 - Principles of Professional Ethics > Ethics > Flashcards

Ethics Flashcards

1
Q

What is the definition of Ethics?

A

The moral principles or standards that govern the conduct of the members of that organisation.

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1
Q

What is the AAT Code of Professional Ethics based on?

A

International Ethics Standards Board for Accountants (IESBA)

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2
Q

Is compliance with an ethical code a Professional or Legal obligation?

A

Professional Obligation

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AAT L3 BA - Chapter 5 - Principles of Professional Ethics (3 decks)

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