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B15 Code of Ethics - IFAC

Ethics 1100 June 2005 Revised July 2006 code OF Ethics FOR PROFESSIONAL ACCOUNTANTS CONTENTS Page PREFACE .. 1102 PART A: GENERAL APPLICATION OF THE code .. 1103 100 Introduction and Fundamental Principles .. 1104 110 Integrity .. 1110 120 Objectivity .. 1111 130 Professional Competence and Due Care .. 1112 140 Confidentiality .. 1113 150 Professional Behavior .. 1115 PART B: PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE .. 1116 200 Introduction .. 1117 210 Professional Appointment .. 1123 220 Conflicts of Interest .. 1127 230 Second Opinions .. 1129 240 Fees and Other Types of Remuneration .. 1130 250 Marketing Professional Services .. 1133 260 Gifts and Hospitality .. 1134 270 Custody of Client Assets .. 1135 280 Objectivity All Services .. 1136 290 Independence Assurance Engagements.

Jun 30, 2006 · This Code of Ethics for Professional Accountants establishes ethical requirements for professional accountants. A member body of IFAC or firm may not apply less stringent standards than those stated in this Code. However, if a member body or firm is prohibited from complying with certain parts of this Code by law or

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