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The Code of Ethics for Professional Accountants (including Independence Standards) (“the
Code”) sets out fundamental principles of ethics for Members, reflecting the profession’s
recognition of its public interest responsibility. These principles establish the standard of
behaviour expected of a Member. The fundamental principles are: integrity, objectivity,
professional competence and due care, confidentiality, and professional behaviour.
2. The Code provides a conceptual framework that Members are to apply in order to identify,
evaluate and address threats to compliance with the fundamental principles. The Code sets out
requirements and application material on various topics to help Members apply the conceptual
framework to those topics.
3. In the case of Audits, Reviews and other assurance engagements, the Code sets out
Independence Standards, established by the application of the conceptual framework to threats
to Independence in relation to these engagements.