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What is the International Code of ethics for professional accountants?The fundamental principles within the Code – integrity, objectivity, professional competence and due care, confidentiality and professional behavior – establish the standard of behavior expected of a professional accountant (PA) and it reflects the profession's recognition of its public interest responsibility.
What is the role of a code of professional conduct and standards of ethical behavior for accountants and auditors?They guide members in the performance of their professional responsibilities and express the basic tenets of ethical and professional conduct. The Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage.
Which statement best describes a significant similarity between the AICPA and Iesba codes?The correct answer is 1) Both codes incorporate the conceptual framework approach for evaluating threats when specific rules on a matter do not exist.
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Which statement best describes how the International Ethics Standards Board for Accountants Code affects the?
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