Here are Fundamental principles of ethics described by ACCA to be followed by all ACCA members, Students must be memorized all of them, this can be tested straightforward and in MCQ’s in CBE.
5 Fundamental principles of ethics described by ACCA
The auditor should be straight forward & honest in all professional and business relationships. Auditors will be associated with communications, returns or other information and reports where they believe that the information contains materially false or misleading statements.
Members should not allow bias, conflicts of undue or interest influence of others to override professional or business judgments.