Question
Match up the Fundamental Principles of Ethics and its meaning (professional behavior/ independence of mind/ independence in appearance/ objectivity/ integrity/ professional competence and due care/
Match up the Fundamental Principles of Ethics and its meaning (professional behavior/ independence of mind/ independence in appearance/ objectivity/ integrity/ professional competence and due care/ confidentiality)
4. A professional accountant shall not allow bias, conflict of interest or undue influence of others to override professional or business judgments.
5. The state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity, and exercise objectivity and professional skepticism.
6. A professional accountant shall respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the information for the personal advantage of the professional accountant or third parties.
7. A professional accountant shall maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional services based on current developments in practice, legislation and techniques and act diligently and in accordance with applicable technical and professional standards.
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