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ETHICS & GOOD GOVERNANCE
DR. ROSALINDA EVANGELISTA

Part 1 - Ethics
The Importance of Ethics
Fundamentals Principles
Conceptual Framework
Threats and Safeguards

  • DR. ROSALINDA EVANGELISTA

    DR. ROSALINDA EVANGELISTA

Lunch Break
ETHICS & GOOD GOVERNANCE
DR. ROSALINDA EVANGELISTA

Part 2 - Professional Accountants in Business and Public Service
Professional Appointments
Conflicts of Interest
Second Opinions
Fees and Other Types of Remuneration
Marketing Professional Services
Gifts and Hospitality
Custody of Client Assets
Objectivity – All Services
Independence – Assurance Engagements
Potential Conflicts
Preparation and Reporting of Information
Acting with Sufficient Expertise
Financial Interests
Inducements

Part 3 - Good Governance
Corporate Governance
Good Governance
Cornerstones
OECD Principles
Conclusions

  • DR. ROSALINDA EVANGELISTA

    DR. ROSALINDA EVANGELISTA