Transcription of B15 Code of Ethics - IFAC
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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.
Jun 30, 2006 · public practice may also find the guidance in Part C relevant to their particular circumstances. Fundamental Principles 100.4 A professional accountant is required to comply with the following fundamental principles: (a) Integrity A professional accountant should be straightforward and honest in all professional and business relationships.
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