A professional accountant is required to comply with the following fundamental principles: (a) Integrity: A professional accountant should be straightforward and honest in all professional and business relationships.
(b) Objectivity: A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional judgments.
(c) Professional Competence and Due Care: A professional accountant should act diligently and in accordance with applicable technical and professional standards while providing professional services.
(d) Confidentiality: A professional accountant should not disclose information acquired in the course of his professional and employment relationships to any person without proper and specific authority unless there is a legal or professional right or duty to disclose.
(e) Professional Behaviour: A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession.