The Code of Ethics of the Institute of Chartered Accountants Scotland provides guidance on:
A)The latest accounting principles.
B)The fundamental ethical principle, do no harm.
C)Five fundamental ethical principles, among them integrity, professional competence and due care, confidentiality and professional behaviour.
D)The leading accounting firms in Scotland.

Question

Quizplus · Accepted Answer

The Code of Ethics of the Institute of Chartered Accountants Scotland provides guidance on five fundamental ethical principles, among them integrity, professional competence and due care, confidentiality and professional behaviour. It does not provide guidance on the latest accounting principles or the leading accounting firms in Scotland. While "do no harm" may be an important ethical principle, it is not explicitly stated as a fundamental principle in the ICAS Code of Ethics.