Professional Behaviour and Professional Competence - Essay Writing Sociology Assignment Help

Assignment Task:

the APSE 110 code of ethics for professional accountants include objectivity, integrity, confidentiality, professional behaviour, and professional competence and due care.  In this case, Jenna has breached some code of conduct and the act of Jenna as professional considered as not justifiable.  

Explanation:

In the above case, there are some scenarios that are created by Jenna as follows:

• There are deficiencies in the Audit of the year 2018.

• There is an accusation of mismanagement.

• Jenna is proposing herself as a consultant.

• Pressurized the relations between the directors.

The code of ethics must be followed by the Professional when they are delivering any kind of services to the clients.  Here, Jenna is certified CA and engaged in the professional services and she knows about the all code of ethics which required to be followed. The Jenna is not able to abide by the code of ethics from the above-mentioned actions violates the code of ethics as follows:

1. Confidentiality: There are deficiencies in the annual report of 2018, which cannot be dragged in the financials of 2019. This is a total breach of confidentiality rule.

2. Objectivity: She considers herself as a consultant or an auditor that expresses her objectivity because she does not have to conduct the audit but just has to reflect the accusations and should not work for her benefits. There is a conflict of interest that arises which brings objectivity.

3. Unprofessional behavior: She accused the clients of the mismanagement which also affect the relationship between the three directors as they feel pressured due to these accusations even though those accusations are not evidence-based.

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