Objectivity is one of the fundamental ethical principles of the CPA profession, and adhering to this principle requires registrants to be vigilant about—and refute—misinformation and disinformation.
In its discussion paper, Identifying and Mitigating Bias and Mis- and Disinformation, CPA Canada recommends that professional accountants use a layered approach to ensure that they meet their professional obligations of objectivity, integrity, professional competence, and due care when reviewing and preparing financial information.
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