Sir in the lecture u say that the ACCA Guidance doesnt have confidentially as a fundamental principle. But isnt ACCA rulebook based on IFAC’s code of ethics itself?
I believe that the code is based on the IESBA (International Ethics Standards Board for Accountants) Rules rather than IFAC
However, you are correct in that the 5 fundamental principles are:
integrity objectivity competence and care confidentiality and professional behaviour
I’m trying to remember why I left off confidentiality – maybe (and I don’t know for sure) at the time of the recording, the ACA rules themselves had missed it off
No matter – it’s there now and thank you for pointing out the omission
Author
Posts
Viewing 3 posts - 1 through 3 (of 3 total)
The topic ‘ACCA Guidance and IFAC code’ is closed to new replies.