chapter3professionalethicsandcodesofconduct-文庫吧資料
2025-07-28 08:03本頁面
【正文】 est conflicts between members and clients conflicts between peting clients ethical responsibilities of members in business all members are bound by the same Fundamental Principles internal auditors and integrity, objectivity and independence 3 confidentiality the rules confidential information confidentiality in practice obtain information from a client that has a bearing on information supplied by another client disclosure of defaults or unlawful acts members have an obligation to disclose information to various authorities : members may voluntarily report in order to defend themselves or in the public interest whistleblowing responsibility suspected or actual nonpliance with law notify the directors report to the proper authority whistleblowing internal auditors and confidentiality maintain confidentiality whistleblowing accountants’ working papers the property of accountants request from taxation authorities 4 areas of controversy introduction neg
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