Part A of the IESBA code requires professional accountants to comply with certain fundamental principles. Which of the following is not a fundamental principle addressed in Part A?

Question

Quizplus · Accepted Answer

The IESBA Code of Ethics for Professional Accountants outlines fundamental principles that accountants are expected to adhere to, such as Integrity, Professional Competence and Due Care, and Professional Behavior. Planning and Supervision, while important in the practice of professional accounting, is not listed as a fundamental principle in Part A of the IESBA Code.

Part a of the IESBA Code Requires Professional Accountants to Comply