Exposure Draft - ACRA
Exposure Draft - ACRA
Exposure Draft - ACRA
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Section 110<br />
CODE PROFESSIONAL CONDUCT AND OF ETHICS FOR PUBLIC ACCOUNTANTS<br />
Integrity<br />
110.1 The principle of integrity imposes an obligation on all public accountants to be<br />
straightforward and honest in professional and business relationships. Integrity also<br />
implies fair dealing and truthfulness.<br />
110.2 A public accountant should not be associated with reports, returns, communications or<br />
other information where they believe that the information:<br />
(a)<br />
(b)<br />
(c)<br />
Contains a materially false or misleading statement;<br />
Contains statements or information furnished recklessly; or<br />
Omits or obscures information required to be included where such omission or<br />
obscurity would be misleading.<br />
110.3 A public accountant will not be considered to be in breach of paragraph 110.2 if the<br />
public accountant provides a modified report in respect of a matter contained in<br />
paragraph 110.2.<br />
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