Which of the following is not included in Rule of Conduct 102,Integrity and Objectivity?
A) Be prudent in assessment of facts.
B) Be free from conflict of interests.
C) Do not knowingly misrepresent facts.
D) Do not subordinate judgment to others.

Question

Quizplus · Accepted Answer

Being prudent in assessment of facts is not explicitly mentioned in Rule of Conduct 102, Integrity and Objectivity. However, it is a good practice for accountants to exercise prudence in their work to ensure accuracy and reliability of financial information. B, C, and D are all explicitly mentioned in Rule of Conduct 102.

Which of the Following Is Not Included in Rule of Conduct