confidentiality (Autosaved)

confidentiality (Autosaved) - CODE OF ETHICS FOR...

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CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS Fundamental Principles 100.4 A professional accountant is required to comply with the following fundamental principles: (a) Integrity A professional accountant should be straightforward and honest in all professional and business relationships. (b) Objectivity A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments. (c) Professional Competence and Due Care A professional accountant has a continuing duty to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques. A professional accountant should act diligently and in accordance with applicable technical and professional standards when providing professional services. (d) Confidentiality A professional accountant should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of the professional accountant or third parties. (e) Professional Behavior A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession.
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Confidentiality CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS Section 140 Confidentiality 140.1 The principle of confidentiality imposes an obligation on professional accountants to refrain from: (a) Disclosing outside the firm or employing organization confidential information
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acquired as a result of professional and business relationships without proper and specific authority or unless there is a legal or professional right or duty to disclose; and (b) Using confidential information acquired as a result of professional and business relationships to their personal advantage or the advantage of third parties. 140.2 A professional accountant should maintain confidentiality even in a social
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This note was uploaded on 01/25/2012 for the course ACC 101\ taught by Professor Sirbondoc during the Spring '11 term at Ateneo de Manila University.

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confidentiality (Autosaved) - CODE OF ETHICS FOR...

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