Professional behaviour
Professional behaviour requires compliance with relevant laws and regulations and conduct consistent with the profession’s responsibility to act in the public interest. Accountants should avoid conduct they know or should know may discredit the profession.
Worked example
A firm advertises its services accurately and does not make misleading claims about guaranteed audit outcomes.
Common mistake
Commercial pressure to win work does not justify misleading statements or breaches of law.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |
| ACCA | BT | Direct | September 2026–June 2027 |
| ACCA | SBL | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |