[试题]

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:

D.istinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed

Professional Accountants’. (3 marks)

参考答案与解析:

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