Tesalonica Santiago

BSAIS3A

Integrity means not being associated with information that is incomplete and misleading statement
and having a strong ethical standards and honestly ;it is the ways of government to make sure
companies are operating in accordance with the ethical standards.

Objectivity is the obligation of all the professional Accountants ;an unbiased mental attitude that
perform their duties fairly, intellectually, honest and from from all conflict of interest and allows
professional to perform engagements in such a manner that they believe in their work product and that
no quality compromises are made.

Professional competence and Due care means strive to improve his knowledge and skills at the level
required to ensure that a client or employer receives competent professional services and the
professional cannot reasonably expect to discharge with the professional competence.

Confidentiality means not only a matter of disclosure of the information but to respect the
confidentiality of information acquired during the course.

Professional Behavior means that the professional should comply with the ruling ethical standard,
relevant laws and regulations and avoid any conduct which can ruin the trust of the public and discredit
to the profession.