Professional ethics andACCA's Code of Ethicsand ConductCHAPTER 4

The fundamental principles1 Integrity

2 Objectivity

3 Professional competenceand due care

4 Confidentiality

5 Professional Behavior

Integrity

Be straightforward and honest in all professional and business relationships. Integrity also implies fair dealing and truthfulness.

Objectivity

Not allow bias, conflicts of interest or undue influence of others to override professional or business judgment.

1 Integrity

2 Objectivity

3 Professional competenceand due care

4 Confidentiality

5 Professional Behavior

Professional competence and due care

Maintain professional knowledge and skill at the level required to ensure that clients or employers receive competent professional service; and Act diligently in accordance with applicable technical and professional standards when providing professional services.

ConfidentialityRespect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority or unless there is a legal or professional right or duty to disclose. Confidentialinformation acquired as a result of professional and business relationships should not be used for the personal advantage of members or third parties.

The fundamental principles

The fundamental principles

1 Integrity

2 Objectivity

3 Professional competenceand due care

4 Confidentiality

5 Professional Behavior

Professional Behavior

Members should ensure they comply with relevant laws and regulations and should avoid any action that discredits the profession.