Code of Ethics（道德规范）是什么_2020年ACCA考试AA知识点

来源：东奥会计在线责编：杨柳2020-12-25 14:14:19

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道德规范_2020年ACCA考试AA知识点

【内容导航】

Code of Ethics道德规范

【知识点】

Code of Ethics道德规范

The ACCA's Code of ethics and conducts:

Sets out five fundamental principles of professional ethics.

Provides a conceptual framework for applying them.

Five fundamental principles of professional ethics

Principles	Explanation
Integrity	Be straightforward and honest in all professional and business relationships.
Integrity	Fair dealing and truthfulness.
Objectivity	Not allow bias, conflicts of interest or the undue influence of others to override professional or business judgement.
Professional competence and due care	Maintain professional knowledge and skill at the level required to ensure that clients or employers receive competent professional service.
Professional competence and due care	Act diligently in accordance with applicable technical and professional standards when providing professional services.
Confidentiality	Respect the confidentiality of information acquired as a result ofprofessional and business relationships.
Confidentiality	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.
Confidentiality	Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage.
Professional behavior	Ensure comply with relevant laws and regulations.
Professional behavior	Avoid any action that discredits the profession.