Page 24 - SBR Integrated Workbook STUDENT S18-J19
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Chapter 2
1.2 Principles in the ACCA Code of Ethics
Mnemonic for Principles – OPPIC
Over Pompous People Ignore Codes
Objectivity – not allowing bias, conflict of interest or the influence of other people to
override professional judgement.
Professional Competence and due care – an ongoing commitment to maintain
professional knowledge and skill so that clients receive a competent professional
service
Professional Behaviour – being compliant with relevant laws and regulations.
Integrity – being straightforward, honest and truthful in all professional and business
relationships.
Confidentiality – respecting the confidential nature of information acquired through
professional relationships.
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