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Summarise the professional and ethical duties ot the accountant in relation to the IESBA Conceptual framework's fundamental principle?
Summarise the professional and ethical duties ot the accountant in relation to the IESBA Conceptual framework's fundamental principle?
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Apr 16
The professional and ethical duties of an accountant in relation to the IESBA Conceptual Framework's fundamental principle include acting with integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Accountants must maintain their professional knowledge and skills, comply with relevant laws and regulations, and avoid conflicts of interest. They must also act in the best interests of their clients and the public, and uphold the reputation of the accounting profession.