Code of Ethics and ConductACCA has adopted the International Code of Ethics for Professional Accountants (including International Independence Standards), issued by the International Ethics Standards Board for Accountants (IESBA).However, the IESBA Code is augmented with additional requirements and guidance...
The ACCA Code of Ethics and Conduct (the Code) is binding on all our members and students, as well as any partner (or director) in an ACCA practice. ACCA has adopted the International Code of Ethics for Professional Accountants (including International Independence Standards), issued by the In...
结果1 题目 Which of the following are identified by the ACCA's Code of Ethics and Conduct as being threats to compliance with the fundamental principles? A. Self-interest. B. Objectivity. C. Intimidation. D. Advocacy. 相关知识点: 试题来源: 解析 A,C,D 反馈 收藏 ...
The five categories of threats as per the ACCA Code of Ethics and Conduct along with an example of each threat are: • Self-interest: The risk that a financial or other interest in a client will inappropriately influence the professional accountant's judgement or behaviour • Self-review: ...
CodeofEthicsandConduct Thisfactsheethasnoregulatorystatus.Itisissuedforguidance purposesonly,andintheeventofanyconflictbetweenthecontent ofthisfactsheetandthecontentoftheACCARulebook,thelatter shallatalltimestakeprecedence.Therefore,thisfactsheetshould notberegardedbyamemberasasubstituteforfamiliarisinghimself or...
1 Code of ethics and conduct 1.1 Fundamental principles Integrity - (truth) straightforward and honest fair dealing and truthfulness Objectivity - (fairness) not allow bias, conflicts of interest or undue influence 事实独立和形式独立 Professional behavior ...
解析:The ACCA's Code of Ethics and Conduct states that where a practice is being set up for the first time, and where a practice is being wound down, the practice may have very few clients for a limited period. In such circumstances it is not possible for the practice to comply with ...
Which of the following are Fundamental Principles of the ACCA's 'Code of Ethics and Conduct'? Members should: A. Strive for objectivity in all professional and business judgements.B. Behave with courtesy and consideration towards all with whom they come into contact during the course of performin...
When you qualify as an accountant, you will need to declare every year that you are complying with ACCA’s Code of Ethics and Conduct. So this module is really just the beginning of the process of you becoming a professional accountant. ...
ACCA’s Code of Ethics and Conduct (2016) IESBA’s Code of Ethics for Professional Accountants (Revised May 2015) IESBA–Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients Ethical Considerations Relating to Audit Fee Setting in the Context of ...