Exposure Draft - ACRA

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Section 110 CODE PROFESSIONAL CONDUCT AND OF ETHICS FOR PUBLIC ACCOUNTANTS Integrity 110.1 The principle of integrity imposes an obligation on all public accountants to be straightforward and honest in professional and business relationships. Integrity also implies fair dealing and truthfulness. 110.2 A public accountant should not be associated with reports, returns, communications or other information where they believe that the information: (a) (b) (c) Contains a materially false or misleading statement; Contains statements or information furnished recklessly; or Omits or obscures information required to be included where such omission or obscurity would be misleading. 110.3 A public accountant will not be considered to be in breach of paragraph 110.2 if the public accountant provides a modified report in respect of a matter contained in paragraph 110.2. 9
Section 120 CODE OF PROFESSIONAL CONDUCT AND ETHICS FOR PUBLIC ACCOUNTANTS Objectivity 120.1 The principle of objectivity imposes an obligation on all public accountants not to compromise their professional or business judgment because of bias, conflict of interest or the undue influence of others. 120.2 A public accountant may be exposed to situations that may impair objectivity. It is impracticable to define and prescribe all such situations. Relationships that bias or unduly influence the professional judgment of the public accountant should be avoided. 10
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Exposure Draft - ACRA

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