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Professional Ethics and ACCA's Code of Ethics and Conduct

The document discusses the fundamental principles of ACCA's Code of Ethics and Conduct, which are integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. It provides definitions for each principle: integrity involves being honest and straightforward; objectivity means avoiding bias or conflicts of interest; professional competence and due care require maintaining expertise and acting diligently; confidentiality involves respecting private information and not using it for personal gain; and professional behavior means complying with laws and avoiding discrediting the profession.

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M Azeem Iqbal
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245 views4 pages

Professional Ethics and ACCA's Code of Ethics and Conduct

The document discusses the fundamental principles of ACCA's Code of Ethics and Conduct, which are integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. It provides definitions for each principle: integrity involves being honest and straightforward; objectivity means avoiding bias or conflicts of interest; professional competence and due care require maintaining expertise and acting diligently; confidentiality involves respecting private information and not using it for personal gain; and professional behavior means complying with laws and avoiding discrediting the profession.

Uploaded by

M Azeem Iqbal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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Professional ethics and

ACCA's Code of Ethics


and Conduct
CHAPTER 4

The fundamental principles


1

Integrity

Integrity
2

Objectivity

Professional
competence
and due care

Be straightforward and honest in all professional


and business relationships. Integrity also implies
fair dealing and truthfulness.

Objectivity

Confidentiality

Professional
Behavior

Not allow bias, conflicts of interest or undue


influence of others to override professional or
business judgment.

The fundamental principles


1

Integrity

Objectivity

Professional
competence
and due care

Confidentiality

Professional
Behavior

Professional competence and due care


Maintain professional knowledge and skill at the level
required to ensure that clients or employers receive
competent professional service; and Act diligently in
accordance with applicable technical and professional
standards when providing professional services.

Confidentiality
Respect the confidentiality of information acquired as a
result of professional and business relationships and
should not disclose any such information to third parties
without proper and specific authority or unless there is a
legal or professional right or duty to disclose. Confidential
information acquired as a result of professional and
business relationships should not be used for the personal
advantage of members or third parties.

The fundamental principles


1

Integrity

Professional Behavior
2

Objectivity

Professional
competence
and due care

Confidentiality

Professional
Behavior

Members should ensure they comply with relevant


laws and regulations and should avoid any action
that discredits the profession.

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