• 1 Marks

AA – L2 – SA – Q3.3 – IESBA Ethical Principles

Non-fundamental principle in IESBA Code of Ethics.

Which of the following is not one of the stated fundamental principles of the IESBA International Code of Ethics for Professional Accountants?

A   Professional care

B   Confidentiality

C   Integrity

D   Objectivity

A

Explanation:
The IESBA Code lists integrity (C), objectivity (D), confidentiality (B), professional competence and due care, and professional behavior as fundamental principles. Professional care (A) is not a distinct principle; it is part of “professional competence and due care.” Thus, A is correct.

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