Study Habits and Academic Performance of Working Student Essay

34289 Words Nov 28th, 2014 138 Pages
June 2005 Revised July 2006

CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS♦ CONTENTS
Page PREFACE ...................................................................................................... PART A: GENERAL APPLICATION OF THE CODE ............................... 100 110 120 130 140 150 200 210 220 230 240 250 260 270 280 290 Introduction and Fundamental Principles ........................................ Integrity ........................................................................................... Objectivity ....................................................................................... Professional Competence and Due Care .......................................... Confidentiality
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Paragraphs 290.1-290.13 and 290.27-290.47 are applicable to assurance engagements when the assurance report is dated on or after June 30, 2006. Paragraphs 290.14-290.26, which were issued in July 2006, apply to assurance engagements when the assurance report is dated on or after December 31, 2008.

ETHICS

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CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS

PART C: PROFESSIONAL ACCOUNTANTS IN BUSINESS ................... 300 310 320 330 340 350 Introduction ..................................................................................... Potential Conflicts ........................................................................... Preparation and Reporting of Information ....................................... Acting with Sufficient Expertise ..................................................... Financial Interests ............................................................................ Inducements .....................................................................................

1192 1193 1197 1199 1201 1203 1205 1207 1213

DEFINITIONS .............................................................................................. EFFECTIVE DATE .......................................................................................

1101

ETHICS

ETHICS

CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS

PREFACE
The mission of the International Federation of Accountants (IFAC), as set out in its constitution, is “to

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