The Professional and Ethical Duties of the Accountant. ACCA. Paper P2. Students notes. - Elvira Ivanova

The Professional and Ethical Duties of the Accountant. ACCA. Paper P2. Students notes.

By Elvira Ivanova

  • Release Date: 2015-09-18
  • Genre: Business & Personal Finance

Description

Introduction

Users of financial information should not be misled

ACCA members comply with the Code of Ethics and Conduct (CEC)

Principles of CEC:
IntegrityObjectivityProfessional Competence and Due CareConfidentialityProfessional Behaviour