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Ethics for Accountants

AAT Level 3
Session 1

Principles of Professional Ethics, Threats and Safeguards



Advocacy Threats
Self Interest Threats
Familiarity Threats
Self Review Threats
Intimidation Threats
Session 2

Objectivity, Resolving Ethical Conflicts and Professional Competence



Objectivity and Independence
Acceptable and Unacceptable Gifts and Hospitality
Conflicts of Interest Between Clients
Working Beyond your Competence Level
Session 3

Confidentiality, Codes of Conduct and Sustainability



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