MIA BY LAW FUNDAMENTAL OBJECTIVITY

MIA BY-LAWS
PART A: FUNDAMENTAL PRINCIPLES AND CONCEPTUAL FRAMEWORK

• Circums where PA req to disclose confid info or such disclosure may be appropriate: o Disclosure permitted by law, auth by client o Disclosure req by law:
 Doc as evidence in legal proceedings
 Disclosure to approp public authority o Pro duty/right to disclose:
 Comply quality review of MIA
 Respond to inquiry/investigation by reg body
 Protect pro interest of PA in legal proceedings
 Comply with tech standards & ethics req
• Factors to consider whether to disclose confid info: o Whether interests of all parties could be harmed if the client give consent to disclosure of info o Whether all relevant info is known & substantiated; if not, pro judgment is used in determining type of disclosure to make o Type of comm expected & to whom it is addressed o Whether parties receiving comm are approp recipients

FUNDAMENTAL PRINCIPLES
INTEGRITY

• Straightforward & honest in all pro & business rship
• Also implies fair dealing & truthfulness
• PA shall not knowingly be assoc with reports, returns, comms or other inform where PA believes: o Contains a materially false or misleading statement o Contains statements/info furnished recklessly o Omits/obscures info req to be included = misleading
• When aware, PA shall take steps to be disassoc from that info

OBJECTIVITY

• Not allow bias, conflict of interest or undue influence of others to override pro/business judgments
• PA may be exposed to situations that may impair objectivity
• Impracticable to define and prescribe all such situations
• PA shall not perform a pro service if circum/rship biases or unduly influences his judgment with respect to that service

PROFESIONAL
COMPETENCE
AND DUE CARE

CONFIDENTIALITY

• Maintain prof knowledge & skill at the level req to ensure client/employer receives competent pro services based on current dev in practice, legis & techniques
• Act diligently & in accd with applicable technical & pro standards
• Pro