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Moral principles which govern a person’s behaviour or the conducting of an activity is referred to as ________
__________ consist of personal, organizational and corporate standards of behavior expected for professionals.
This Code of Ethics establishes _______________ for Professional Accountants.
The laws or rules of acceptable behaviour for a professional accountant are
The whole foundation of CA profession is
The main ingredient of our profession is
Our Institute’s motto
Part 1 of revised Code of Ethics is applicable to:
Part 2 of revised Code of Ethics is applicable to:
A – All professional accountants
B – Professional accountants in service
C – Professional accountants in public practice
D – Professional accountants in public practice when performing professional activities pursuant to their relationship with the firm as an employee.
Part 3 of revised Code of Ethics is applicable to:
Part 4A of revised Code of Ethics is applicable to:
Part 4B of revised Code of Ethics is applicable to:
__________________ contains defined terms (together with additional explanations where appropriate) and described terms which have a specific meaning in certain parts of the Code.
Fundamental Principles as discussed in Code of Ethics of ICAI, to be complied with, does NOT include:
A professional accountant shall comply with the principles of __________, which requires an accountant to be straightforward and honest in all professional and business relationships.
A professional accountant shall not knowingly be associated with reports, returns, communications or other information where the accountant believes that the information in order to comply with integrity:
A professional accountant shall comply with the principle of ____________, which requires an accountant not to compromise professional or business judgment because of bias, conflict of interest or undue influence of others.
A professional accountant shall not undertake a professional activity if a circumstance or relationship unduly influences the accountant’s professional judgment regarding that activity, in order to comply with the principle of ______.
Attain and maintain professional knowledge and skill at the level required to ensure that a client or employing organization receives competent professional service, based on current technical and professional standards and relevant legislation, in order to comply with the principle of __________
Act diligently in accordance with applicable technical and professional standards, in order to comply with the principle of __________
Serving clients and employing organizations with professional competence requires the exercise of sound judgment in applying professional knowledge and skill when undertaking professional activities, in order to comply with the principle of __________
Maintaining professional competence requires a continuing awareness and an understanding of relevant technical, professional and business developments, in order to comply with the principle of __________
Continuing professional development enables a professional accountant to develop and maintain the capabilities to perform competently within the professional environment, in order to comply with the principle of __________
Diligence encompasses the responsibility to act in accordance with the requirements of an assignment, carefully, thoroughly and on a timely basis, in order to comply with the principle of __________
In complying with the principle of ___________________________, a professional accountant shall take reasonable steps to ensure that those working in a professional capacity under the accountant’s authority have appropriate training and supervision
In complying with the principle of ___________________________, be alert to the possibility of inadvertent disclosure, including in a social environment, and particularly to a close business associate or an immediate or a close family member.
Not to disclose confidential information acquired as a result of professional and employment relationships outside the firm or employing organization without proper and specific authority, unless there is a legal or professional duty or right to disclose is known as maintaining_______?
Not use confidential information acquired as a result of professional and employment relationships for the personal advantage of the accountant or for the advantage of a third party is defined under_____
Not to use or disclose any confidential information, either acquired or received as a result of a professional or employment relationship, after that relationship has ended is defined under_______
Take reasonable steps to ensure that personnel under the accountant’s control, and individuals from whom advice and assistance are obtained, respect the accountant’s duty of confidentiality, In order to comply with: