4849858
Description
Mind Map by Dhurba Shrestha, updated more than 1 year ago
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Created by Dhurba Shrestha
over 8 years ago
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Professional and Ethical
Duty of an Accountant
- ETHICAL PRINCIPLES
- OBJECTIVITY
- Accountant should be neutral and free from
bias while making professional judgement
- Accountant should be neutral and free from
bias while making professional judgement
- INTEGRITY
- Accountant must remain
HONEST and TRUTHFULL
- Accountant must remain
HONEST and TRUTHFULL
- PROFESSIONAL BEHAVIOUR
- Accountant must maintain
professional behaviour at ALL TIME
- Accountant must maintain
professional behaviour at ALL TIME
- PROFESSIONAL COMPETENCE AND DUE CARE
- An Accountant should remain competent with the
skills and knowledge and must not undertake any
task which they are not competent with.
- An Accountant should remain competent with the
skills and knowledge and must not undertake any
task which they are not competent with.
- CONFIDENTIALITY
- Accountant should not disclose clients information
without any permissions or legal requirement
- Accountant should not disclose clients information
without any permissions or legal requirement
- Memory Acronym:
PIPCO
- OBJECTIVITY
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