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The company management is asking Ms.Haniya to make some changes in the financial statements to show...

The company management is asking Ms.Haniya to make some changes in the financial statements to show less profits and she did not agree. The management of company threatened her that she will be terminated if she disagrees to make the changes asked by the management.
Ms. Haniya replied the government that she will not do any activities against law and she doesn’t mind to resign if she is forced to do such malpractices.

Which IFAC Code of Ethics for professional Accountants apply to this situation :
1- Integrity
2- Objectivity.
3- Confidentiality.
4- other (make it clear)

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Answer #2

1 Integrity

As per integrity code of ethics,a professional accountant should be honest and truthful and should not carry out its work without any malpractice.The accountant must not engage in any reports,communications or returns which he or she believes contain any misleading or false information.An accountant should work with full truthfulness and not engage in any malpractice even if it's management ask it to do so.The conduct of job with integrity must be upmost priofity for an accountant.

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