The threats and safeguards to compliance with fundamental principles of professional ethics
ID:CVCTF
Video Overview
Each profession has its own code of ethics which describes the way in which professionals should behave. The accounting profession is no different. There are various accounting bodies with their own code of ethics. We will focus on the CIMA code of ethics for professional accountants. This is for professional accountants that work in business, such as the financial accountant of an entity, or the professional accountant that works in practice, such as an auditor. This code covers five fundamental principles of professional ethics, the threats to compliance to these principles, the safeguard against these threats, and how to deal with ethical dilemmas. In this tutorial we will discuss the threats and safeguards to compliance with fundamental principles of professional ethics.
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