CIMA BA4 Syllabus A. BUSINESS ETHICS AND ETHICAL CONFLICT - Virtues - Notes ^{1 / 6}

Personal Qualities

Other personal qualities that a professional accountant is expected to display are:

1. Respect

   Fostering relationships with co-workers, treating others with regard and esteem, especially when attitudes and opinions may differ.

2. Courtesy

   Politeness and good manners.

3. Reliability

   Delivering everything that has been agreed with the client

4. Timeliness

   Delivering in a timely manner, without delay.

5. Responsibility 

   Being accountable for one’s actions