SBL

Syllabus A3. Professionalism, Ethics And The Public Interest 3 / 3

a) Describe and critically evaluate the social responsibility of accountants acting in the public interest.
b) Assess management behaviour against the codes of ethics relevant to accounting professionals including the IESBA (IFAC) or professional body codes.
c) Analyse the reasons for and resolve conflicts of interest and ethical conflicts in organisation.
d) Assess the nature and impacts of different ethical threats and recommend appropriate safeguards to prevent or mitigate such threats.
e) Recommend best practice for reducing and combating fraud, bribery and corruption to create greater public confidence and trust in organisations.
Professionalism, Ethics And The Public Interest