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Responsibility
In the workplace you should take '
ownership
' of your work. 
Timeliness
Clients and work colleagues rely on you to be 
on time 
and produce work within a 
specified time frame
.
 
Courtesy
You should conduct yourself with 
courtesy 
and 
consideration 
towards clients and 
colleagues. 
Respect
As an accountant, you should respect others by developing 
constructive 
relationships 
and recognising the 
values 
and 
rights 
of others. 
6.3 Professional qualities expected of an accountant 
The professional qualities an accountant should demonstrate are: 

Independence 

Accountability 

Scepticism 

Social 
responsibility 
BPP Tutor Toolkit Copy

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CHAPTER 19
//
ETHICAL CONSIDERATIONS 
 
491 
Professional quality 
Detail 
Independence
You must be able to complete your work 
without bias 
or 
prejudice 
and you 
must also 
be seen 
to be independent. 
Scepticism
You should 
question 
information given to you so that you form your own 
opinion regarding its 
quality 
and 
reliability
.
 
Accountability
You should recognise that you are 
accountable 
for your own judgements and 
decisions. 
Social responsibility 
Accountants have a 
public duty 
as well as a duty to their employer or client. 
Audit work, accountancy work and investment decisions may all affect the 
public in some way. 
6.4 Conflicts of interest 
There is a section in the ACCA's Code of Ethics and Conduct (ACCA, 2016) dedicated to the subject of 
conflicts of interest. ACCA members need to be aware that a