Zusammenfassung der Ressource
Professional Ethics
Tasks 1 - 4
- Task One - legal,
regulatory and
ethical environment
- Law
- Criminal
- Civil
- Regulations
- Who may be described as an accountant
- reserved areas of accounting
- Ethics
- Objectives of accountancy profession
- Does the law require compliance with ethical code
- Task Two -
professional
competence
and due care
and
professional
behaviour
- What is meant by professional behaviour
- What behaviour shows professional competence and due care
- Keeping up to date
- How and when
- What to do in a
situation that takes
an accountant
outside the bounds of
their technical
competence
- Task Three -
Handling clients
money
- How and when
client's money
should be held
and what it can be
used for
- How and when to
account for
monies held
- Which principles
are threatened if
an accountant
holds monies on a
client's behalf
- What crimes
an
accountant
might be
accused of if
money goes
astray
- Task Four -
Disclosure of
confidential
information
- Circumstances which give
rise to information being
confidential
- What an accountant should
do/should not do with
confidential information
- Situations when an
accountant MUST
disclose confidential
information
- Registration as
a data user with
the Information
Commissioner's
Office