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FBT
Syllabus F. Professional Ethics In Accounting And Business

Syllabus F1. Fundamental Principles Of Ethical Behaviour 1 / 5

a) Define business ethics and explain the importance of ethics to the organisation and to the individual
b) Describe and demonstrate the following principles from the IFAC (IESBA) code of ethics, using examples
(i) Integrity
(ii) Objectivity
(iii) Professional competence (iv) Confidentiality
(v) Professional behaviour
c) Describe organisational values which promote ethical behaviour using examples
(i) Openness
(ii) Trust
(iii) Honesty
(iv) Respect
(v) Empowerment 
(vi) Accountability
d) Explain the concept of acting in the public interest
Fundamental Principles Of Ethical Behaviour