Page 28 - Microsoft Word - 00 IWB ACCA F7.docx
P. 28
Chapter 3
1.3 Fundamental ethical principles
Principle Description
Members should be straightforward and honest in all
Integrity
professional and business relationships.
Members should not allow bias, conflict of interest or
Objectivity undue influence of others to override professional or
business judgments.
Members should maintain professional knowledge and
Professional competence skill at an appropriate level and should act diligently in
and due care
accordance with professional standards.
Information on clients must not be disclosed without
Confidentiality appropriate authority or used for personal advantage of
members or third parties.
Members should comply with relevant laws and avoid any
Professional behaviour
action that would discredit the profession.
24