match the correct Ethical Principle (based on the FIVE ethical principles for Professional Accountants listed in APES110).

A PUBLIC ACCOUNTANT has a new client that he has completed tax returns for over a number of years. The client now wants this accountant to prepare and audit the accounts of the client's superannuation fund. The accountant is not overly experienced in superannuation but figures it cannot be too hard and accepts the job. choose:

INDEPENDENCE

INTEGRITY

CONFIDENTIALITY

DUE CARE AND COMPETENCE

OBJECTIVITY

NOT AN ETHICAL ISSUE

PROFESSIONAL BEHAVIOUR

PROFESSIONAL SCEPTICISM