The International Accounting Education Standards Board has published a document titled "Approaches to the Development...

Vendor: CIMA
Product: BA4
Update on: Dec 15, 2025
Questions: 661

CIMA BA4 Question Answer

The International Accounting Education Standards Board has published a document titled "Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs'", which provides guidance about the personal qualities needed by accountants to meet the expectations of the public

The particular qualities which it identifies are

responsibility, accountability, timeliness, independence and respect

reliability, responsibility, timeliness, independence and respect

responsibility, accountability, courtesy, independence and respect

reliability, responsibility timeliness, courtesy and respect