The professional accountants should:
A.
maintain professional knowledge and skill at a level required to ensure that a client or employer receives competent professional services.
B.
should comply with relevant laws and regulations.
C.
should not allow bias, conflict of interest or undue influence of others to override professional or business judgements.
D.
should not disclose any information to third parties without proper or specific authority even there is a legal or professional right or duty to disclose