📘 Core concepts
- 1Fundamental principles: Integrity, Objectivity, Professional Competence & Due Care, Confidentiality, Professional Behaviour.
- 2Threats: Self-Interest, Self-Review, Advocacy, Familiarity, Intimidation.
- 3Safeguards: created by profession/legislation, or within the firm/engagement.
- 4Conceptual framework approach — identify, evaluate, address.
- 5ICAI Code (2nd Edition) aligned with IESBA Code.
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