Category Archive for: ICAP Code of Ethics

QUESTIONS AND ANSWERS

Discuss fundamental ethical principles relating to all chartered accountants Refer to paragraph 1 of the text Give some examples of safeguards created by profession and legislation against threats to fundamental ethical principles Refer to paragraph 2.2 of the text Explain with examples, threats for non compliance of fundamental principles as they relate t 0 chartered accountants in practice.…

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ICAP CODE OF ETHICS

1. FUNDAMENTAL ETHICAL PRINCIPLES 1. Integrity· Integrity implies (a) A chartered accountant should be honest and straightforward (b) Fair dealings (c) A chartered accountant should not sign a report which contains a false or misleading statement 2. Objectivity A chartered accountant should not compromise his professional judgment because of bias, conflict of interest or undue influence. 3. Professional…

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