By the end of this session you should be able to:

  • describe the importance of the exercise of ethical principles in reporting and assessing information
  • describe the sources of ethical codes for those involved in the reporting or taxation affairs of an organisation, including the external auditors
  • apply the provisions of the CIMA Code of Ethics for Professional Accountants of particular relevance to the information reporting, assurance and tax related activities of the accountant

and answer questions relating to these areas.