The thical priciple of professional competence and due care included in IESBAs Code of Ethics for Professional Accountants means that

A. A professional accountant should attend technical update courses at least once every six month

B. A professional accountant should not disclose information acquired as a result of professional and bussiness relationships to third parties without proper authority

C. A professional accountant should always report any technical inaccuracies by clients to the relevant authorities

D. A professional accountant should act diligently and in accordance with technical and professional standards.