Ethics for Accountants

AAT Level 3

Session 1

Principles of Professional Ethics, Threats and Safeguards

​LESSON

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Advocacy Threats

Questions

Model Answer

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Self Interest Threats

Questions

Model Answer

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Familiarity Threats

​Questions

Model Answer

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Self Review Threats

​Questions

Model Answer

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Intimidation Threats

Questions

Model Answer

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Session 2

Objectivity, Resolving Ethical Conflicts and Professional Competence

LESSON

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Objectivity and Independence

Kids Company Newspaper Article

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Acceptable and Unacceptable Gifts and Hospitality

​Dilemmas - What do you think?

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Conflicts of Interest Between Clients

Exercise 1

Model Answer

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Exercise 2

Model Answer

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Working Beyond your Competence Level

Exercise 1

Model Answer

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Exercise 2

Model Answer

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Session 3

Confidentiality, Codes of Conduct and Sustainability

LESSON

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Confidentiality

Example of Importance of Confidentiality

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