Integrity
A Professional accountant should be straightforward and honest in all professional and business relationships.
Objectivity
A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments.
Professional Competence and Due Care
A professional accountant has a continuing duly 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.
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 duly to disclose.
Confidential information acquired as a result of professional an business relationships should not be used for the personal advantage of the professional accountant or third parties.
Professional Behaviour
A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession.