Accounting for IGCSE & O level - Advanced Principles (Section 7 - No. 31)

What is the core concept of professional conduct for accountants as described in the provided text?

Maximizing profits for the client.

Maintaining confidentiality and acting with integrity.

Using aggressive tax strategies.

Working only for the highest-paying clients.

Accountants must adhere to the codes of ethics (e.g. integrity, objectivity, professional competence and due care) .