Zusammenfassung der Ressource
Professional and Ethical
Duty of an Accountant
- ETHICAL PRINCIPLES
- OBJECTIVITY
- Accountant should be neutral and free from
bias while making professional judgement
- INTEGRITY
- Accountant must remain
HONEST and TRUTHFULL
- PROFESSIONAL BEHAVIOUR
- Accountant must maintain
professional behaviour at ALL TIME
- PROFESSIONAL COMPETENCE AND DUE CARE
- An Accountant should remain competent with the
skills and knowledge and must not undertake any
task which they are not competent with.
- CONFIDENTIALITY
- Accountant should not disclose clients information
without any permissions or legal requirement
- Memory Acronym:
PIPCO