NEA Code of Ethics 2025 Update
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Terms in this set (48)
Phase of professional competence
that requires a professional
Maintenance of accountant to adopt a program
professional designed to ensure a quality control in
competence the performance of professional
services consistent with technical &
professional standards
, Refers to the avoidance of facts &
circumstances that are so significant
that a reasonable & informed 3rd
party, having knowledge of all
Independence in relevant information, including
appearance safeguards applied, would reasonably
conclude a firm's or a member of the
assurancr team's integrity, objectivity
or professional skepticism had been
compromised
Occurs when, because of a close
relationship, a professional accountant
Familiarity threat
becomes too sympathetic to the
interests of others
Occurs when any product or
judgment of a previous assurance
engagement or non-assurance
engagement needs to be revaluated
in reaching conclusions on the
assurance engagement or when a
Self-review threat
member of the assurance team wad
previously a director or officer of the
assurance client, or was an employee
in a position to exert direct &
significant influence over the subject
matter if the assurance engagement
|Complete Exam Set Questions And
Verified Answers (solutions) | Get It
100% Accurate!!| Already Passed A+
Save
Terms in this set (48)
Phase of professional competence
that requires a professional
Maintenance of accountant to adopt a program
professional designed to ensure a quality control in
competence the performance of professional
services consistent with technical &
professional standards
, Refers to the avoidance of facts &
circumstances that are so significant
that a reasonable & informed 3rd
party, having knowledge of all
Independence in relevant information, including
appearance safeguards applied, would reasonably
conclude a firm's or a member of the
assurancr team's integrity, objectivity
or professional skepticism had been
compromised
Occurs when, because of a close
relationship, a professional accountant
Familiarity threat
becomes too sympathetic to the
interests of others
Occurs when any product or
judgment of a previous assurance
engagement or non-assurance
engagement needs to be revaluated
in reaching conclusions on the
assurance engagement or when a
Self-review threat
member of the assurance team wad
previously a director or officer of the
assurance client, or was an employee
in a position to exert direct &
significant influence over the subject
matter if the assurance engagement
