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)
5 BOLEYN & CO(a) Professional Accountants■ Professional Accountants are members of an IFAC member body. They may be:– in public practice or employed professionals;– a sole practitioner, partnership or corporate body.■ Professional Accountants in Publi
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