Professional Documents
Culture Documents
INTEGRITY
Integrity implies not merely honesty but fair dealing and truthfulness. A professional accountant
should be straightforward and honest in professional and business relationships. A professional
accountant should not be associated with information contains incorrect, incomplete or
misleading.
OBJECTIVITY
The principle of objectivity imposes the obligation on all professional accountants to be fair,
intellectually honest and free of conflicts of interest. A professional accountant should be fair and
should not allow prejudice or bias, conflict of interest or influence of others to override
objectivity.
CONFIDENTIALITY
A professional accountant should respect the confidentiality of information acquired during the
course of performing professional services and should not use or disclose any such information
without proper and specific authority or unless there is legal or professional right or duty to
disclose. Confidentiality is not only a matter of disclosure of information. Accountants who
acquire information in the course of performing services shall neither use nor appear to use that
information for personal advantage or for the advantage of a third party.
PROFESSIONAL BEHAVIOR
A professional accountant should comply with relevant laws and regulations and refrain from any
conduct which might bring discredit to the profession.