The IFAC, IAESB and IESBA ethical principles are similar to those in the AICPA Code except for:

Question

Quizplus · Accepted Answer

The AICPA Code includes the principle of presenting information in a "true and fair view," which is not explicitly stated in the IFAC, IAESB and IESBA ethical principles. However, they do have a similar principle of professional behavior requiring the communication of information in a "clear and understandable manner." The principles of integrity, objectivity, and professional competence are consistent across all codes.

The IFAC, IAESB and IESBA Ethical Principles Are Similar to Those