Professional Ethics Tasks 1 - 4

Liz Barraclough
Mind Map by Liz Barraclough, updated more than 1 year ago
Liz Barraclough
Created by Liz Barraclough about 6 years ago
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Description

BA (Hons) 2:1 Cert Ed PGCE AAT3 Mind Map on Professional Ethics Tasks 1 - 4, created by Liz Barraclough on 07/27/2015.

Resource summary

Professional Ethics Tasks 1 - 4
  1. Task One - legal, regulatory and ethical environment
    1. Law
      1. Criminal
        1. Civil
        2. Regulations
          1. Who may be described as an accountant
            1. reserved areas of accounting
            2. Ethics
              1. Objectives of accountancy profession
                1. Does the law require compliance with ethical code
              2. Task Two - professional competence and due care and professional behaviour
                1. What is meant by professional behaviour
                  1. What behaviour shows professional competence and due care
                    1. Keeping up to date
                      1. How and when
                      2. What to do in a situation that takes an accountant outside the bounds of their technical competence
                    2. Task Three - Handling clients money
                      1. How and when client's money should be held and what it can be used for
                        1. How and when to account for monies held
                          1. Which principles are threatened if an accountant holds monies on a client's behalf
                            1. What crimes an accountant might be accused of if money goes astray
                            2. Task Four - Disclosure of confidential information
                              1. Circumstances which give rise to information being confidential
                                1. What an accountant should do/should not do with confidential information
                                  1. Situations when an accountant MUST disclose confidential information
                                    1. Registration as a data user with the Information Commissioner's Office
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