BPP LEARNING MEDIA AAT Level 3 Diploma in Accounting Professional Ethics

BPP LEARNING MEDIA CHAPTER1 THE PRINCIPLES OF ETHICAL WORKING —Ethics and ethical behaviour —Fundamental ethical principles —The conceptual framework —Principles versus rules —Compliance with the law —The accountancy profession —Business ethics and professional values —Sustainability and CSR —Risks from improper practice —Continuing professional development

BPP LEARNING MEDIA Ethics and ethical behaviour PROFESSIONAL ETHICS

BPP LEARNING MEDIA Ethics and ethical behaviour (cont’d) PROFESSIONAL ETHICS

BPP LEARNING MEDIA Fundamental ethical principles PROFESSIONAL ETHICS

BPP LEARNING MEDIA The conceptual framework PROFESSIONAL ETHICS

BPP LEARNING MEDIA Principles vs rules PROFESSIONAL ETHICS

BPP LEARNING MEDIA Compliance with the law PROFESSIONAL ETHICS

BPP LEARNING MEDIA The accountancy profession PROFESSIONAL ETHICS

BPP LEARNING MEDIA The accountancy profession (cont’d) PROFESSIONAL ETHICS

BPP LEARNING MEDIA Business ethics and professional values PROFESSIONAL ETHICS

BPP LEARNING MEDIA Business ethics and professional values (cont’d) PROFESSIONAL ETHICS

BPP LEARNING MEDIA Sustainability and CSR PROFESSIONAL ETHICS

BPP LEARNING MEDIA Sustainability and CSR (cont’d) PROFESSIONAL ETHICS

BPP LEARNING MEDIA Risks from improper practice PROFESSIONAL ETHICS

BPP LEARNING MEDIA Continuing professional development PROFESSIONAL ETHICS

BPP LEARNING MEDIA TITLE HERE 00 MONTH 0000 CHAPTER 2 BEHAVING IN AN ETHICAL MANNER I —Integrity, honesty, fairness and sensitivity —Threats —Safeguards —Professional appointment —Recommendations and referrals —Constraints on services —Conflicts of interest —Second opinions —Fees and remuneration —Marketing professional services

BPP LEARNING MEDIA Integrity, honesty, fairness and sensitivity PROFESSIONAL ETHICS

BPP LEARNING MEDIA Threats PROFESSIONAL ETHICS

BPP LEARNING MEDIA Threats 2 PROFESSIONAL ETHICS

BPP LEARNING MEDIA Safeguards PROFESSIONAL ETHICS

BPP LEARNING MEDIA Safeguards 2 PROFESSIONAL ETHICS

BPP LEARNING MEDIA Professional appointment PROFESSIONAL ETHICS

BPP LEARNING MEDIA Recommendations and referrals PROFESSIONAL ETHICS

BPP LEARNING MEDIA Constraints on services PROFESSIONAL ETHICS

BPP LEARNING MEDIA Conflicts of interest PROFESSIONAL ETHICS

BPP LEARNING MEDIA Second opinions PROFESSIONAL ETHICS

BPP LEARNING MEDIA Fees and remuneration PROFESSIONAL ETHICS

BPP LEARNING MEDIA Marketing professional services PROFESSIONAL ETHICS

BPP LEARNING MEDIA TITLE HERE 00 MONTH 0000 CHAPTER 3 BEHAVING IN AN ETHICAL MANNER II —Maintaining professional independence —Acting with sufficient expertise —Policies for handling clients’ money —Confidentiality and disclosure

BPP LEARNING MEDIA Maintaining professional independence PROFESSIONAL ETHICS

BPP LEARNING MEDIA Maintaining professional independence (cont’d) PROFESSIONAL ETHICS

BPP LEARNING MEDIA Maintaining professional independence 2 PROFESSIONAL ETHICS

BPP LEARNING MEDIA Maintaining professional independence 2 (cont’d) PROFESSIONAL ETHICS

BPP LEARNING MEDIA Acting with sufficient expertise PROFESSIONAL ETHICS

BPP LEARNING MEDIA Policies for handling clients’ money PROFESSIONAL ETHICS

BPP LEARNING MEDIA Policies for handling clients’ money 2 PROFESSIONAL ETHICS

BPP LEARNING MEDIA Policies for handling clients’ money 2 (cont’d) PROFESSIONAL ETHICS

BPP LEARNING MEDIA Confidentiality and disclosure PROFESSIONAL ETHICS

BPP LEARNING MEDIA Confidentiality and disclosure (cont’d) PROFESSIONAL ETHICS

BPP LEARNING MEDIA TITLE HERE 00 MONTH 0000 CHAPTER 4 TAKING APPROPRIATE ACTION —Identifying appropriate ethical behaviours —Money laundering —Taxation services —Conflicting loyalties —Dealing with ethical conflicts —Illegal or unethical employer conduct

BPP LEARNING MEDIA Identifying appropriate ethical behaviours PROFESSIONAL ETHICS

BPP LEARNING MEDIA Money laundering PROFESSIONAL ETHICS

BPP LEARNING MEDIA Money laundering 2 PROFESSIONAL ETHICS

BPP LEARNING MEDIA Taxation services PROFESSIONAL ETHICS

BPP LEARNING MEDIA Conflicting loyalties PROFESSIONAL ETHICS

BPP LEARNING MEDIA Dealing with ethical conflicts PROFESSIONAL ETHICS

BPP LEARNING MEDIA Illegal or unethical employer conduct PROFESSIONAL ETHICS