a. Acting Professionally (1 Mark):
Acting professionally refers to adhering to the ICAN Code of Ethics, which demands competence, integrity, objectivity, confidentiality, and professional behavior. A professional should act diligently and in accordance with the technical and ethical standards set by ICAN.

b. Behavioral Attributes to Act Professionally (6 Marks):

1. Integrity: Being honest and transparent in all dealings.
2. Objectivity: Maintaining impartiality and avoiding conflicts of interest.
3. Confidentiality: Respecting the privacy of client information and not disclosing it without proper authority.
4. Competence and due care: Continuous learning and applying relevant knowledge to perform tasks accurately.
5. Professional behavior: Complying with laws and regulations, and avoiding actions that discredit the profession.
6. Accountability: Taking responsibility for actions and being answerable to stakeholders.

c. Acting in the Public Interest (7 Marks):
Acting in the public interest means that professionals must prioritize the welfare of the public over their personal interests or those of their clients. The ICAN Code of Ethics emphasizes that accountants should not only serve their clients but also protect the public by ensuring the accuracy of financial information, preventing fraud, and maintaining the credibility of financial reporting systems.

d. Trade vs. Profession (6 Marks):

• Trade: A trade refers to an occupation or business where manual skills or physical labor are involved, and the focus is on producing or selling goods or services.
• Profession: A profession involves specialized knowledge and education, adherence to ethical standards, and the responsibility to serve the public. Professionals like accountants, doctors, and lawyers are required to follow a code of conduct and maintain high standards of practice.