Professional and Ethical Duty of an Accountant

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Mindmap am Professional and Ethical Duty of an Accountant, erstellt von Dhurba Shrestha am 14/03/2016.
Dhurba Shrestha
Mindmap von Dhurba Shrestha, aktualisiert more than 1 year ago
Dhurba Shrestha
Erstellt von Dhurba Shrestha vor mehr als 8 Jahre
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Zusammenfassung der Ressource

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