1887

n Professional Accountant - Accounting ethics - threats and safeguards : practice management

Volume 2011 Number 1
  • ISSN : 1680-7537

Abstract

The Professional Accountant does not have to follow the Code of Ethics for Professional Accountants rigidly, blindly or merely because the rules are there. However, the professional accountant has a responsibility to identify, evaluate and address the threats to compliance with the fundamental principles of the Code. If the threats identified are considered to be significant, a professional accountant shall, where appropriate, apply measures and safeguards to eliminate or reduce them to an acceptable level which will not comprise compliance with the fundamental principles of the Code.

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/content/account/12/1/EJC16525
2011-12-01
2019-11-18

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