Integrity - being straightforward and honest in all professional and business relationships, Objectivity - not allowing bias, conflict of interest or undue influence to override professional judgements, Professional competence and due care - maintaining professional knowledge and skills, Confidentiality - do not disclose information acquired as a result of professional and business relationships, Professional behaviour - comply with relevant laws and regulations - do not bring the profession into disrepute , Self-interest threat - where a financial interest might inappropriately influence your judgement or behaviour, Self-review threat - where an accountant has to review work or an idea that s/he previously produced , Familiarity threat - where a close relationship makes an accountant too sympathetic to the interests of others, Intimidation threat - Where an accountant is deterred from being objective because of a real or perceived threat, Advocacy threat - where an accountant promotes a position or opinion to the point where his/her objectivity may be compromised,

Ethical principles and threats

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