The correct answers are:

• To be straightforward and honest in all professional and business relationships.

• To comply with relevant laws and regulations and avoid any action that discredits the profession.

• To respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the information for the personal advantage of the professional accountant or third parties.

• To not allow bias, conflict of interest or undue influence of others to override professional or business judgments

The fundamental principles do not deal with fees charged for work performed. There are five fundamental principles. The remaining principle requires members to maintain professional knowledge and skill at a level required to ensure that a client or employee receives competent professional service based on current developments in practice, legislation and techniques. Members should act diligently and in accordance with applicable and professional standards when providing professional services.