Page 109 - F1 Integrated Workbook STUDENT 2018

Chapter 7

Code of Ethics

Outcome

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

 describe the importance of the exercise of ethical principles in reporting and
assessing information

 describe the sources of ethical codes for those involved in the reporting or
taxation affairs of an organisation, including the external auditors

 apply the provisions of the CIMA Code of Ethics for Professional Accountants of
particular relevance to the information reporting, assurance and tax related
activities of the accountant

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 7 of your Study Text

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