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CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS
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.
(b) Objectivity
A professional accountant should not allow bias, conflict of interest or undue
influence of others to override professional or business judgments.
(c) Professional Competence and Due Care
A professional accountant has a continuing duty to maintain professional
knowledge and skill at the level required to ensure that a client or employer
receives competent professional service based on current developments in
practice, legislation and techniques. A professional accountant should act
diligently and in accordance with applicable technical and professional standards when providing professional services.∗
(d) Confidentiality
A professional accountant should respect 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 unless there is a legal or professional right or duty to disclose.
Confidential information acquired as a result of professional and business
relationships should not be used for the personal advantage of the professional accountant or third parties.
(e) Professional Behavior
A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession.
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