Consider the following: 1 Competence, 2 Compliance, 3 Integrity, 4 Objectivity. Which of these are fundamental ethical principles for professional accountants?
Correct answer A. 1, 3 and 4 only
Explanation
The IESBA and ACCA codes list integrity, objectivity, professional competence and due care, confidentiality and professional behaviour; compliance is not one of the fundamental principles.
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