Ethics Code Prof. Accountants
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This Code establishes the fundamental principles of professional ethics for professional accountants and provides a framework for applying those principles. Professional accountants can apply it to identify threats to compliance with the fundamental principles, to evaluate their significance and, if such threats are other than clearly insignificant. It provides examples of safeguards that may be appropriate to address threats to compliance with the fundamental principles and also provides examples of situations where safeguards are not available to address the threats and consequently the activity or relationship creating the threats should be avoided.
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