Title: Identify essential characteristics of professional conduct for accountants.
Course: Accounting (12104-I) > Section: Understanding Accounting Business Ethics

Identification should include how an accountant's professional conduct must be

- ethical
- discrete (e.g., regarding entries on blogs and social networking sites)
- independent, impartial
- honest, incorruptible (e.g., displaying integrity)
- confidential
- competent.

Identification should also include examples of professional misconduct and the effects of a breach of professional conduct on the accountant, the company, and the economy.