Revised Code of Ethics in the Phils - 2010

18 professional behavior

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Unformatted text preview: C’s policy with regard to copyright of its publications is outlined in its Policy Statement, Policy for Reproducing, or Translating and Reproducing, Publications Issued by the International Federation of Accountants. IFAC recognizes that it is important that preparers and users of financial statements, auditors, regulators, lawyers, academia, students, and other interested groups in non- English speaking countries have access to its standards in their native language. IFAC’s policy with regard to translation and reproduction of its international standards (in final form) is outlined in its Policy Statement, Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants. See http://www.ifac.org/translations for more information. 135 HANDBOOK OF THE CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS CONTENTS Page PREFACE ...................................................................................................................................... 7 PART A―GENERAL APPLICATION OF THE IESBA CODE ............................................ 8 100 110 120 130 140 150 Introduction and Fundamental Principles ........................................................................... 9 Integrity .............................................................................................................................. 15 Objectivity .......................................................................................................................... 16 Professional Competence and Due Care ............................................................................ 17 Confidentiality .................................................................................................................... 18 Professional Behavior ......................................................................................................... 20 PART B―PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE ............................. 21 200 Introdu...
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