In the Code of Ethics for Professional Accountants, the advantage of general statements of ideal conduct, as opposed to specific rules of behaviour, is the:
A) emphasis on positive activities.
B) tendency to define the rules as maximum rather than minimum standards.
C) ability to enforce the ideals.
D) enforceability of minimum behaviour and performance standards.

Question

Quizplus · Accepted Answer

General statements of ideal conduct in the Code of Ethics for Professional Accountants emphasize positive activities and provide a framework for ethical decision-making, rather than regulating behavior through specific rules. This approach allows for more flexibility in addressing complex ethical issues and encourages professionals to exercise judgment and apply ethical principles in a manner that reflects the spirit of the code. It is not designed to be a prescriptive set of minimum standards that can be easily enforced.

In the Code of Ethics for Professional Accountants, the Advantage