As the member of ACCA we adopt the ethical values of the organisation which are;
Integrity – being straightforward and honest in all professional and business relationships.
Objectivity – not allowing bias, conflicts of interest or undue influence of others to override professional or business judgements.
Professional Competence and Due Care – to maintain professional knowledge and skill at a level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques and act diligently and in accordance with applicable technical and professional standards.
Confidentiality – to respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the information for the personal advantage of the professional accountant or third parties
Professional Behaviour – to comply with relevant laws and regulations and avoid any action that discredits the profession.