Conduct of modern science– 2016 • Díl 1

Science without borders - 2020 ★ Volume 14
4. 
Confidence. Users of the services of professional accountants should make 
sure that there is a professional ethical framework governing the provision of these 
services.
To my mind, it is necessary to include the following requirements in order to 
achieve a clear goal:
Punctuality. Do all the necessary work on time. The timely execution of 
accounting work plays an important role, as all reports submitted to higher 
organizations are divided into quarterly, semi-quarterly, quarterly and annual.
Endurance. During the reporting period, the workload of accountants and 
auditors increases significantly, resulting in them having to work several hours on a 
single document.
Courtesy. Accountants and auditors interact with a variety of people during 
work hours, and they are required to treat them with the utmost courtesy so that they 
are calm and do not lose control.
Professional competence is the ability to perform their professional duties at a 
high professional level, which is characterized by the extent to which they improve 
their professional knowledge and skills. Impartiality, i.e. the accountant’s attempts not 
to be influenced by factors such as bias or conflict of interest.
According to Francis Bacon, "Ethics is concerned with filling and replenishing 
the soul with inner beauty, while civic science requires nothing more than external 
manners". In addition, the code is based on the following basic principles:
Justice. A professional accountant should be honest in providing professional 
services to consumers.
Objectivity. A professional accountant must be fair and avoid bias or bias, 
conflicts of interest, or the influence of others that interfere with his or her impartiality.
Professional skills and appropriate care. A professional accountant is required 
to provide professional service with proper care, qualification and meticulousness. It 
constantly requires professional knowledge and skills to provide the client or employer 
with benefits related to the use of the professional services of an authorized person, 
based on the latest trends in practice, legislation and work style.
Privacy. A professional accountant must maintain the confidentiality of 
information obtained in the provision of professional services and shall not use or
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