.................... 5 Integrity ........................................................................................... 5 Chapter 3 ..................................................................................... 5 Independence‚ Objectivity and Impartiality .................................... 5 Chapter 4 ..................................................................................... 6 Professional Secrecy .................................................................
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most difficult times. Keeping clients’ integrity means that accounting professionals have to communicate deeply to avoid all problems‚ and make sure that everyone knows what is going on with their own finances. Sometimes people forget that confidentiality is the strength of any professional accountant‚ and it can be hard. Clients’ information must be kept completely confidential unless the other party has a legal right to view it. It is important to note that accounting and finance provides
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The Institute of Chartered Accountants in England and Wales ASSURANCE Professional Stage Knowledge Level For exams in 2013 Study Guide www.icaew.com Contents 1 Introduction 1 2 Assurance 2 3 Study guide 3 4 Syllabus and learning outcomes 21 5 Key Resources 27 1 Introduction 1.1 What is Assurance and how does it fit within the ACA Professional Stage? Structure The ACA syllabus has been designed to develop core technical‚ commercial‚ and ethical skills and knowledge in a structured
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Managerial and Financial Accounting Report FIN540 Accounting for Managerial Decision Making Abstract Financial accounting develops account information that is used by external parties such as stockholders‚ suppliers‚ banks‚ and government regulatory agencies in their decision-making. Management accounting develops confidential accounting information that is used by managers within an organization. Management accounting is a complex process of identifying‚ accumulating and analyzing information
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Project Termination 1 Project Termination Types of terminations How and why projects terminate Typical termination activities Need for a project history 2 All Things Come to an End ... Termination – impact on technical success – Impact on other areas – Plan and execute termination with care 3 When Do Projects Terminate? Upon successful completion‚ – or . . . When the organization is no longer willing to invest 4 Most Common Reasons Projects Terminate
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“Members should be straightforward and honest in all professional and business relationships.” The ACCA Rulebook (and the IFAC Code of Ethics) goes on to state that integrity implies not merely honesty‚ but fair dealing and truthfulness. Objectivity – “Members should not allow bias‚ conflicts of interest or undue influence of others to override professional or business judgements.” Professional competence and due care – The Code of Ethics and Conduct is binding on the practising member
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standards for all types of accounting. The IMA and AICPA codes have a few similarities. Both discuss the importance of overall honesty‚ fairness‚ objectivity and responsibility that practitioners should act in accordance with as well as encourage others to do. Both express the significance of being competent‚ having integrity and maintain confidentiality. The IMA and AICPA emphasize the importance of continuing education and being able to perform required duties while maintaining the credibility
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weeks‚ three months? Assess development with knowledge and understanding of; Confidentiality Children’s own wishes‚ views and feelings Cultural background Disability or other needs Reliability of information – observe children in action‚ use information that’s been provided by others to inform practitioner’s professional knowledge. Enable a child’s presence and participation to guide professional practice. Objectivity to avoid bias Knowledge of open and closed reporting methods Mix methods of recording
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Case Study 1-8: Faulty Budget‚ P 42 Lilian Lavado Acc-530 Accounting Ethics & related Regular Issues Professor: James Racic September 7‚ 2014 1. I would report the error immediately to my supervisor or the person in charge of that department. I am currently an employee‚ and I am aware that my responsibility is limited on my performance. However‚ shareholders‚ investors‚ and supervisors trusted on me to do the best I can to make the company grow and be profitable. I would not change
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Dual Relationships and Boundaries Dual relationships are defined as both therapeutic and personal relations that occur between a client and professional therapist (Pope & Keith-Spiegel‚ 2008). Although they are relatively easy to define‚ it also can be difficult for professionals to recognize that a dual relationship has occurred in his or her practice. When a therapist does enter another noticeably different relationship with a client‚ a dual relationship has occurred (Pope‚ 1997). Some
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