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The International Accounting Education Standards Board has published a document titled "Approaches to the Development...

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The International Accounting Education Standards Board has published a document titled "Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs'", which provides guidance about the personal qualities needed by accountants to meet the expectations of the public

The particular qualities which it identifies are

A.

responsibility, accountability, timeliness, independence and respect

B.

reliability, responsibility, timeliness, independence and respect

C.

responsibility, accountability, courtesy, independence and respect

D.

reliability, responsibility timeliness, courtesy and respect

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