Page 21 - SBR Integrated Workbook STUDENT S18-J19

Chapter 2

The professional and ethical duty of the

accountant

Outcome

By the end of this session you should be able to:

 appraise and discuss the ethical and professional issues in advising on
corporate reporting

 assess the relevance and importance of ethical and professional issues in
complying with accounting standards

 appraise the potential ethical implications of professional and managerial
decisions in the preparation of corporate reports

 assess the consequences of not upholding ethical principles in the preparation
of corporate reports

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 2 of your Study Text

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