D

Explanation:
The correct answer is D, as professional accountants are expected to adhere to the fundamental principles outlined in ethical codes, which include integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour and technical standards. Option A (transparency and honesty) is incorrect because transparency is not a explicitly listed fundamental principle, though honesty aligns with integrity. Option B (technical standards and openness) is incorrect because openness is not a recognized principle in this context. Option C (honesty and professional behaviour) is partially correct but incomplete, as honesty is covered under integrity, and it misses other key principles like professional competence and confidentiality.