Elvira Ivanova
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The Professional and Ethical Duties of the Accountant. ACCA. Paper P2. Students notes. (ACCA studies, #2) (eBook, ePUB)

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Introduction

Users of financial information should not be misled

ACCA members comply with the Code of Ethics and Conduct (CEC)

Principles of CEC:

  1. Integrity
  2. Objectivity
  3. Professional Competence and Due Care
  4. Confidentiality
  5. Professional Behaviour

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