(a) Integrity - A professional accountant should be straight forward 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 judgements.
(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 Behaviour – A professional accountant should comply wth relevant laws and regulations and should avoid any action that discredit the profession.
(abbre: IOCCB)
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