Fundamental Principles of Code of Ethics
A Professional Accountant shall comply with the following fundamental principles.
Integrity: To be straightforward and honest in all professional and business relationships.
Objectivity: To not allow bias, conflict of interest or undue influence of others to override professional or business judgement.
Professional competence and due care: To maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent Professional Services based on current developments in practice, legislation and techniques and act diligently and in accordance with applicable technical and professional standards.
Confidentiality: To respect the confidentiality of information acquired as a result of professional and business relationships and therefore, not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the information for the personal advantage of the accountant or third parties.
Professional Behavior: To comply with relevant laws and regulations and avoid any action that discredits the profession.
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