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[主观题]
"Professional qualification" does not include __. A．good health B．skills C．experience D．
education
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更多“"Professional qualification" d…”相关的问题
A.formal
B. critical
C. professional
D. casual
(c) mandatory continuing professional development (CPD) requirements. (5 marks)
A.ethics
B.integrity
C.decency
D.morality
(d) Discuss the professional accountant’s liability for reporting on prospective financial information and the
measures that the professional accountant might take to reduce that liability. (6 marks)
A．prosecute
B．acquire
C．advocate
D．proclaim
5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:
Part A – Applicable to All Professional Accountants
Part B – Applicable to Professional Accountants in Public Practice
Part C – Applicable to Employed Professional Accountants
Required:
Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed
Professional Accountants’. (3 marks)
(b) With reference to CF Co, explain the ethical and other professional issues raised. (9 marks)
A.professional
B. civilian
C. ordinary
D. general
