Describe the five cardinal virtues of professional accountants that the article’s authors discuss — Integrity has two elements honesty and courage must honest they should have

Objectivity:-Objectivity means acknowledgement of external standard through which accountant measures his work.

Diligence:-Accountants are required to ensure that their work reflects professional competence. They should perform their duties in accordance with proper planning, supervision and due professional care.

Loyalty:-It involves a balance of faithfulness between client and to the society. His duty is present true and fair view for all those who are interested in company including society.

Professional Behaviour:-This defines the professional behaviour of an accountant. Apart from the above four rules he should carry out his work independently.