Revised Code of Ethics in the Phils - 2010

objectivity

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Unformatted text preview: OF THE IESBA CODE ............................................ 8 100 110 120 130 140 150 Introduction and Fundamental Principles ........................................................................... Integrity .............................................................................................................................. Objectivity .......................................................................................................................... Professional Competence and Due Care ............................................................................ Confidentiality .................................................................................................................... Professional Behavior ......................................................................................................... 9 15 16 17 18 20 PART B―PROFESSIONAL ACCOUNTANTS IN PUBLICPRACTICE ............................. 21 200 Introduction ......................................................................................................................... 22 210 Professional Appointment ................................................................................................... 23 220 Conflicts of Interest ............................................................................................................. 31 230 Second Opinions ................................................................................................................. 33 240 Fees and Other Types of Remuneration ............................................................................. 34 250 Marketing Professional Services ........................................................................................ 36 260 Gifts and Hospitality ........................................................................................................... 37 270 Custody of Client Assets ...................................................................................
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This document was uploaded on 04/03/2014.

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