Ethies gud Quoinesd Ethics Vion. agptem oof mail -principles « Ty appt hew people mele drcisions avid) “Iza! hein jwves. Ethics ig reondernd) with hal god, por individuals ond vn igectely.atgis, ole) drserived.os mare! philosophg . we Biies covers the fellariing dilemmas phew to live o axe \ife 8 pe rgb as ns persles he lace of fight ond wing A mero\ heeisions - wha is gab ad dad> Cole be died of © professionl Receuntout A ovafessicual pocawlert shall compl with th Prleing Pordanarde! principles ; O Intenpity © Dbycclivitg — ORrofesions competence and fue Gore O Gf Leutiolity OProfescioneh Iehoviour = Impertance of Ethieo rsd cblies to Pumdomaste reguivomart of ong profession. Tt is inlenral fe Ha suecess of the business as well as pepsanal life. the parlance of efbies 's O Protection of fundamental hamen imlerests 8 Greeting erebbilly within he angosi ration @ Usiting people and leadership @ ee rrer decisian makingO rile fe. nebwe lang fens gos Gee 4 the Society O Brhanees public confident OD builds logalty Values aud attitides for professional Aecountants An individugld value and attitudes underpin that persers behoviewr gp manner in vilich they confuch thrnsshves Value‘ Suspartont and Bee en$s a uel showed by the members of o Withe chat wot ic ae op bad aud desirable or wubesivable. Vales have major influsmer Om pensané dobevisr and Serve OS a dbrosd gusdelnee ww alt situations - Value words euch as integrily panesty ond transpar“reyAttitudes : A predispesition—er—o tendeney to respand poilively a negatively towards a certoin ikon, ob5eat, person op situalisn. Atlifude in Placnecs an individuals Qbwice & when, responses to challenged , tnecntves ond peniarhs Fore mayer componente of cllitnde ane Onffcvn: on ferlieg. 8 Com ifve : delice on opinions held emseignsly @ Conative ~ natunl tendeney © Eveluative : Positive op regalive nesparse te BentIntegrit. oO) g 7 Te be straight forrvord ant horest in all professional and business relofeship obsectivity ? De not ollav bias, eon flict of ‘terest. ar undue in flusnce of atars to evernide prefessicnel #0 baSiness Lutigments. Professional competence and Dus cove > te maintain professional Knowledge and skill) Ay the, devel neguined We aneine thal a client vneerives. competent quofessional Servier. aa fidantiolily =F Wot disclose any infsrrmation 10 thivd peobies withank proper and specific autherily , noe vse the infonmelion for the persanel edvontage of te acesuntont a third pontioc . Professional eietve > To comply with relevant ows anh | regulations aud ovoid any afin thet discredits the pre fessionA Ped sional a eeountent shell Comply with the ferdamentaal primeiples 2s pr FAC Hondbark for gk of bthics for profession! Accomtouls” Please expand apo this statement A professional secantants responsibility is not enclasively ta sais Ay The neths of on iwtivilucl elient oF ewploven Suk to cet with the fon demental privciples OS par SERE headhak far cide of Eibics. for professiowh Recanntont BY fundamental if is meant thet these komm The veny foundation of Neassniog and profession proctice The necanntout shold thenefore nat only knew them, bit cise tem as Teols of reasoning pad decision making when Sidging thein own work ard thet off fellow professionalsWho is a prq ssional cccountort 25 per Findueial Repsrting Aet - 2015 2 Professional Accountoul * Fro fessi avol Aeeauntant meons The member gf the Insfitate ‘of Chowlared Accoutont of Be he ( eA6) and Fe Tushitate of Cask wee Mang gement Aecontanis of Bongladest (z£emne) Discusseathe Financial Cspattn Act 2015 The Pougladesh Netiae! Repliomest passed fhe Fluanrcial Reporting fet - 2016 on september 6 2015: The Dosfitate of Oertived Necsautent of Baw lacesh (IEAB) vs the only geerni “4 bods for regulalicg the costries Chartered hecountant af Seog late and the Sstitete of Cot and Mane gamed pecountart of Bang ledesh (eran) fg bor fhe cost aud Monagement Recaunlouls. 2na = mi inate mein, A, 208 ot 7E OMG Te,Teenie pe tt le publics offi 2 otPorsanah qualities Members af ue. professian peed ,or need to devalop . aurloin qualities anh vires im avder 10 mect the i \itte : enuettions of CPIA ord te public . The gaalilies oe 1+ Redsobility eit sts Vie. eoneept of ating able fo te trusted by oflars . a. Res ponsi bilify : This is the eomecpt of apeliey accountable for a's gelions on decision, . D Timeliness 2 This is the emeept of deliver ivy f Mow fimaly monner witht hley auf marticg the | expeetatin, of otuns . py ee 5 the virtue of demenstvrativg palitenesc and gerd manners towords others . 5. Respech ¢ This is the virtice ap cleimans trafiteg on atlitnde of traaed. oP ablation of odhons in heoling Wit, iceer etally where thei offitides might enFrom y OR Fay? pousiprenebug @ Swope vader aorrerrurforsd aysivoau 6) Arystaport @) sosse2ou Puyo W150 @ say jouosias OD > pond gene unde? WoO asiroqrg praryowm f? srswog WIL Ayeanyyrma Tagg jurdlornod Rann wosemt jv? woa[? On 3, Boy) usyrapog prgnyy 7 PPA TL db pws Housissofasd ' ssrone woo “so! Bison wet woo spemp innit * Raspes wo wo wssafoad vested vo uo drdoud yp bis Riper pr ae 7? opliyns apt py Wye we st APAoYOR pearyeunCt (Osea Ryo) 79 2 rege Pl ep spent: prsmenea ef voydsad Poa Ranger wo S! Gasy) gw “ wushva peep Up np Fryeod vremypeq prowadivo Ww U9 gosimoud J2 eaoper wo so pmgpp 3 Pap? Crrpuie Rb y 2 FPreyreo) eayead pousyssafoud Fo P20 Gp seakejdura wf pape fo 278 Q Gary? sFmIsvq 4o sue 0) 5 sypra] FaMgh fo Spmranog gayehun Riparaual ap7d pays MY SSIS RAR. apttlen, Cnepere|suay or? uy BraiBjddo vai re Bue gr? wae mee prawagpy mH Beprefsenpyyr guroquan § 4siss9 Of sisy you pra? Re gajde prawe gr sap7e pong? vam rq wrypauysy my pe 7h) ape? wong s sy? Mantat cae yest ries, home storey a strpttinsTe traces + ao ae te Ara , (Te narahen of Me fen mentors é ite ce aa sitio 22:Bwhe is nota member, Sinector op officer of omy Shick prebonge © vie vot & shonhelder. neds on officer ef ony merken of efock srcbong o @ whe is veto perfier an anzcutive o7 pot aw portaee oP anocutive, duvivg the. precending SB yeors af tht companys s tecifony audi @ vito shell nat dean abepiadent direction in mere fron 3iisted eorpenies Pa (vite bos ot dean cmsicled 1) Plea? of conpetet Befoul ted of og uel: Bietion os) & 4 : Assi loon > oem 9 wthe bed nef heen eonvicded fen & eriinina) offence. wwolving merel Aonpitode «Saaeiakiyvei "> 20h) of te a ; Aet 1872 ;"Gurizs to 0 cand must be compelert fo conbadt”- Brplain Aw essenlich clement of a conlroct is thd the powtier to a parkroct must be compdot t contrat. TL the pointizs are ut competent fo a eortract os ger socom M of the Corfract Ret (892) he ogpeemed wil be a void aa edene TA GY ad be cattroct ff em be 50d dot pawlies to a conlroct must be eanpetent to ontev fete on eqootwert enforecalle by law do make if , 7 ‘ 4 / 4 fl ‘ ‘ : ‘ ‘ ‘ : ‘ ‘ ‘ « 4 : ‘ 4 . ‘ « a oantrhet . ‘ « e « e a « e e « ’ 9 ° ' 4Consideration > As per selon UB) of the Gortrack Ret, 1872; When at tee dase desine Of te (pomiser, the promisee ov ony ctan person has dont or adstoined fro~ doing on bes of absteins §re~ going 1 oP promise to do © to abstain from oing , semuttien | gach be or abostnerce or 5 pgs talventad nepecideretion fon Ohne Prarie pe claneetenistics of. cegideretio: are.’ - O Cosi derdion woust be ot the ee Bp te promism Ooms denn most ees OC Cesideralion way woe era Promiser ov from ary shey person "i O Emsibepalion need vot de adeguate Vol must de lawped u be post, present om re,aporance of lew is no encusd to aeid a Corad ' =~ Discuss We oll ore working and exercising our s°8 and abliagkions under The low » These lows ane unlikely to ba known to all of US The ee of the low is not avid yesm do avid cotvod. Fin this ose, cortroct should b4 performed specif cally Dal wet knavivs hese does ures tuclufe one from the dbligations ‘Guad, righ’s g Stemming fem Jaw for hon - perferrance of te eatroet me will we held liable for Homores 2s eottoined in the Aek fer breech af the corivact on Su agp aun of vaporenee of ew wg eA OPATOOLELCEL ELITE ITTC TeVoid eaperment pee aes i oment whieh is prohibited Au agement vet enforowble Av law of te conntiy by law 15 gaid fo be voids m3 4 ) Legal aqveiment is voik KW void aayccemert we ed Wo aud is ond enforceable effort declension vt aa we A void ogpeement % be ae ae “4” - 2 | aynaine e alitous iF iy vot an agpzunecl- enferccoble Uy ar selenee entareh nit -enporeenila. af Bil: An egal agnecmect fs void aqpament prada with criminal apreveld ode with as gery iptertion « nighwWhed ave De remedies be dneseh of Cartrach | Following, ane fhe remedics for the person in the aokvoet who suffered lasses flor breach of o colvack O Rescission. sr proneyation of the eortyack @ Claim for Jemages @ Claim gusettinm merit & rtosonable sum ® Specific penformoner af - cadrodt @ IndioWhat ane fle dreackes fue 16 cupervening impossibility When Te contract Can at De performed ae Grcumstouers for the folewivg neosem , Hen itis Known as fhe brinch of & embod Hue +0 supervening teposei silly : O Vistruetion of an abet hecescahy br the Petbormover of The contract @ Eailune a preeartitions for : LPP HOW, of centyaek pailerense. A) Parsared ‘mcopobilify 07 deoth b> > O top decoration of wa¥ When is fe communication of Proposal ond aeceptanee Complete 2 How and when can thes be revered 1 The. communication of proposal 45 completed Wien vk comes to the Knowledge of The persm ‘to whan tt is weed) mode « The communication of acceptance is completed. whe 1S aaoinst Nhe proposal when it 's put who on course of transmission to him Revocation of proposal: A propssal mary bo nevoled ot one Rm before the communication of ik Ca beouttonce \s eompleteb os eaaivasl but het “aflensoodé fle procedures 4 revocalion of propaal ove. ral ba ALELILVELICTI ELE ELEL EEE TERE EEEEEEEEE EEE HOE:a wow ra 1 Sires PineRye WHI aq wey pV wedge CREATE 2 myaceasyoym poh) mer? Ch PN Sayeed yy poy 9, wydavsnd peas yp mwas SANT He eroummn? wong dnfvayyo]70 eb ap oy pray jou op Sayed “th FU St ea ydemnsaad -pomen agp © Sprensrsbo Dysruay us pores Je..90? Edy suo yee} pear of Spred ng Barer, anypeahah 08 9. porte I wreprcahus sovony yts ER ee “BE Bacpwig Rrpobay G ey pow7ilre Hp Banpseajs ve papoBou 79 yn Snyrod say ay ardPSTTTUEH SHERI IDO SOO:e . . . e « if : . . . . ' ' ie