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

Volume 2011 Number 1
  • ISSN : 1680-7537


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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