• CIMA更加关注主要责任方的独立性,遵守行为准则和独立判断的应用。 Increased focus from CIMA on independence of operators, adherence to a code of conduct, and application of independent judgement. • CIMA对主要责任方利益冲突的管理和披露的有所要求增加。 Increased expectations from CIMA on management...
5. ZYX is a global hotel chain, employing over 10,000 staff worldwide. ZYX operates a Code of Conduct for all of its staff, which states "Our staff are the most important assets of our business operations. We expect the highest standards of ethical and professional conduct from all staff,...
1. ZYX is a global hotel chain, employing over 10,000 staff worldwide. ZYX operates a Code of Conduct for all of its staff, which states "Our staff are the most important assets of our business operations. We expect the highest standards of ethical and professional conduct from all staff,...
B) As a CIMA qualified Management Accountant you must follow CIMA's Code of Ethics. C) Both CIMA's Code of Ethics and the company's Code of Business Conduct must be based on a set of basic principles. D) Both CIMA's Code of Ethics and the company's Code of Business Conduct incl...
1. As a CIMA qualified management accountant working within a manufacturing company, you are subject to both CIMA's Code of Ethics and your company's Code of Business Conduct. Which TWO of the following statements are TRUE? (Choose two.) ...
CIMA CODE OF ETHICS For professional accountants October 2010 CIMA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS CIMA PREFACE As Chartered Management Accountants CIMA members (and registered students) throughout the world have a duty to observe the highest standards of conduct and integrity, and to uphol...
These standard practices complement, rather than reiterate, the ACFE code of conduct which addresses various principles, including professionalism, diligence, integrity, confidentiality, conflict of interest, competence, and independence as well as an obligation to testify truthfully and without bias or pre...
E) A company's Code of Business Conduct can be rules based. Solutions: Question # 1Answer: B,D,F Question # 2Answer: B,E Question # 3Answer: A,B,D Question # 4Answer: A Question # 5Answer: D,E851 Customer ReviewsCustomers Feedback (* Some similar or old comments have been hidde...
Finance professionals must complete training on the AICPA Code of Professional Conduct Once requirements are met, you’re ready to apply online for the credential. Full requirement details can be found in the ABV Credential Handbook. Once you obtain the credential, you’ll have access to additional...
2. The accounting profit before tax of an entity was $243,200 for the year ended 31 July 20X4. The accounting profit included disallowable income from government grants of $48,000 and disallowable expenditure of $25,600 on entertaining expenses. ...