Professional Ethics in Accountancy and Auditing (A)

Description

1.1   (ACC) analyses accounting-related operational problems and issues, with special attention to the business context. 2.1 (ACC) analyses accounting-related problems and issues taking into consideration relevant stakeholders (managers, shareholders, creditors, legislators, etc.) and environmental factors. 2.3 (ACC) formulates, based on sound knowledge of and insights in relevant regulation, a (legally) conclusive solution for accounting-related operational problems and issues, taking into consideration relevant stakeholders and environmental factors. 4.1 (ACC) keeps up with societal, international and organisational developments and formulates a well-motivated argument regarding the relevance of these developments in terms of the organisation's internal and external financial reporting. 4.2 (ACC) reflects critically upon the implementation of relevant societal, international and organisational developments in the organisation's internal and external financial reporting, taking into consideration regulation and the specific business context. 7.2 Discusses the social, ethic and sustainability aspects of management, analyses a policy on the basis of these aspects and formulates suggestions for improvement. 10.1 (ACC) keeps up with recent trends in accounting-related themes, considering practitioner-oriented, policy-oriented, legal and scientific data sources. 10.2 (ACC) integrates practitioner-oriented, policy-oriented, legal and scientific information on specific accounting-related themes and formulates a well-motivated argument regarding the relevance of a specific theme for the organisation. 11.1 Is aware of the rapidly evolving knowledge society that he/she will enter and therefore understands the need for maintenance and improvement of acquired knowledge, skills and competences and acquisition of new knowledge, skills and competences.