Exam (elaborations) Ethics: Code of Professional Conduct (SAICA)

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Ethics: Code of Professional Conduct (SAICA)

Profession

nans>>A vocation requiring specialized knowledge and training.




Professional Bodies

nans>>Organizations that regulate and support professions.




Code of Conduct

nans>>Guidelines for ethical behavior in professions.




Fundamental Principles

nans>>Core ethical standards for Professional Accountants.




Integrity

nans>>Being straightforward and honest in all relationships.

, Objectivity

nans>>Avoiding bias and conflicts of interest in judgments.




Professional Competence

nans>>Maintaining necessary skills for competent services.




Due Care

nans>>Acting diligently according to professional standards.




Confidentiality

nans>>Respecting the privacy of acquired information.




Professional Behaviour

nans>>Complying with laws and regulations to uphold reputation.




Conceptual Framework

nans>>Structure for ethical decision-making in accounting.




Threats to Compliance

nans>>Factors that may compromise adherence to principles.




Self Interest

nans>>Personal gain influencing professional judgment.