Page 46 - E1 Integrated Workbook STUDENT 2018
P. 46
Chapter 3
2.3 Ethical behaviour and the professional accountant
As a member of a professional body, the accountant has a duty to act in the interests
of the public at large, as well as the business and its owners.
In order to achieve the objectives of the accountancy profession, CIMA qualified
accountants have to observe five fundamental principles:
1 Integrity
2 Objectivity
3 Professional competence and due care
4 Confidentiality
5 Professional behaviour
Illustrations and further practice
Now try TYUs 2 - 4 from Chapter 3.
Read illustrations 2 - 4 from Chapter 3.
34
