Integrity
Professional accountants should be straightforward and honest in all professional and business
relationships. Integrity also implies fair dealing and truthfulness.
Objectivity
Professional accountants should not allow bias, conflicts of interest or the undue influence of
others to override their professional or business jugement.
Professional competence and due care
Professional accountants should maintain professional knowledge and skill at the level required
to ensure that a client receives competent professional services, and to act diligently and in
accordance with applicable technical and professional standards.
Confidentiality
Professional accountants should respect the confidentiality of information acquired as a result
of professional and business relationships and, therefore, not to disclose any such information
to third parties without proper authority, nor use the information for personal advantage.
Professional behaviour
Professional accoutants should ensure they comoly with relevant laws and regulations and should
avoid any that discredits the profession.