Page 28 - AAA Integrated Workbook STUDENT S18-J19
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Chapter 3
Fundamental principles
2.1 The fundamental principles
Principle Description
Integrity Members should be straightforward and honest in all
professional and business relationships.
Objectivity Members should not allow bias, conflict of interest or
undue influence of others to override professional or
business judgments.
Professional competence Members should maintain professional knowledge and
and due care skill at an appropriate level and should act diligently in
accordance with professional standards.
Confidentiality Information on clients must not be disclosed without
appropriate authority or used for personal advantage of
members or third parties.
Professional behaviour Members should comply with relevant laws and avoid any
action that would discredit the profession.
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