Comment on each of the following responsibilities to which a professional accountant should adhere. How do they relate to ethical practice? (If there is only one guideline, only answer in one space. Leave any unused cells blank.) Responsibility Guideline 1. Refrain from using confidential information for unethical or illegal advantage. Confidentiality 2. Maintain an appropriate level of professional expertise by continually Competence developing knowledge and skills. 3. Communicate information fairly and objectively. Behaviour Integrity Competence Confidentiality Objectivity