directors

Cards (5)

  • integrity - they must ensure that the financial statements are accurate and that they shows a true and fair view of the company financial position
  • objectivity - they must avoid conflict of interest, must not accept benefits from third parties and must disclose an interest in any proposed transactions
  • professional competence and due care - they must exercise reasonable care, skill and diligence including adherence to international accounting standards
  • confidentiality - they must not share sensitive information about the performance or financial position of the company
  • professional behaviour - they must act within their powers and promote the success of the comapny