Fundamental principles
Integrity. A professional accountant should be honest and straightforward in performing professional services.
Objectivity. A professional accountant should be fair and not allow personal bias, conflict of interest or influence of others to override objectivity.
Professional competence and due care. When performing professional services, a professional accountant should show competence and duty of care by keeping up-to-date with developments in practice, legislation and techniques.
Confidentiality. A professional accountant should respect the confidentiality of information acquired during the course of providing professional services and should not use or disclose such information without obtaining client permission.
Professional behaviour. A professional accountant should act in a manner consistent with the good reputation of the profession
and refrain from any conduct which might bring discredit to the profession.
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