2 - Professional and ethical duty of the accountant.

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Domanda English Risposta English
Consequences of unethical behaviour
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Professional reputation loss. | Criminal conviction. | Court order (compensation). | Director disqualification order. | Disciplinary action by professional body (including expulsion).
PCCDD
CDDA - Company Directors Disqualification Act 1986.
Fundamental ethical principles:
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Professional behaviour. | Integrity. | Competence and due care. | Confidentiality. | Objectivity.
PICCO / Pb I Cd C O
Professional behaviour - Members should comply with relevant laws and regulations and avoid any action that discredits the profession.
Threat that a professional accountant:
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Intimidation. | Familiarity. | Advocacy. | Self-reviewing. | Self-interest.
IFA SS
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