2017-11-30
283
The ACCA's Code of ethics and conduct sets out the five fundamental principles of professional ethics and provides a conceptual framework for applying them.
| Integrity | Members shall be straightforward and honest in all professional and business relationships. |
| Objectivity | Members shall not allow bias, conflicts of interest or undue influence of others to override professional or business judgements. |
| Professional competence and due care | Members have a continuing duty to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional services based on current developments in practice, legislation and techniques. Members shall act diligently and in accordance with applicable technical and professional standards. |
| Confidentiality | Members shall respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not disclose any such information to third parties without proper and specific authority, or unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships must not be used for the personal advantage of members or third parties. |
| Professional behaviour | Members shall comply with relevant laws and regulations and avoid any action that discredits the profession. |
