Professional and Ethical Duty of an Accountant

Descrição

Mapa Mental sobre Professional and Ethical Duty of an Accountant, criado por Dhurba Shrestha em 14-03-2016.
Dhurba Shrestha
Mapa Mental por Dhurba Shrestha, atualizado more than 1 year ago
Dhurba Shrestha
Criado por Dhurba Shrestha mais de 8 anos atrás
43
1

Resumo de Recurso

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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