Description

When performing their professional activities, a professional accountant will encounter various circumstances which create, or might create threats to compliance with the fundamental principles. As a second part to the introduction of the Code of Professional Conduct and Ethics, this course sets out requirements and application material for professional accountants in business (PAIB) when applying the conceptual framework.

Learning Objectives

  1. Know the requirements and application material for professional accountants in business when applying the conceptual framework
  2. Understand the common facts and circumstances that could be encountered by professional accountants in business, which might create threats to compliance with fundamental principles
  3. Apply the conceptual framework to identify, evaluate and address threats to compliance with the fundamental principles

Methodology

E-learning, knowledge checks, and assessment quiz

Course Duration

2.00 CPE Hours