Cambridge AS & A Level Accounting
3.2.2Ethical considerations
Ethical considerations in Cambridge AS & A Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic22 practice questions1 lesson
Learning objectives
What the syllabus expects you to be able to do.
- 3.2.2.1Explain the need for an ethical framework in accounting and the fundamental principles: integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.
- 3.2.2.2Explain how the ethical behaviour of accountants and auditors affects the business and other stakeholders and the social implications of decision-making.
Lessons
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Business ethics and professional ethics for accountants
40 min
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Sample question
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