Accounting for IGCSE & O level - Advanced Principles (Section 1 - No. 1)

Which of following mentions the importance of the independence of an accountant?

Accountants should show favour to investors.

Accountants should show favour to their clients

Accountants should not show favour or be influenced by the opinion of others.

Accountants should only focus on personal matters

Accountants must not be influenced by others to maintain objectivity in their work.