Define the ethical requirements that a professional accountant residing in Nepal should comply with for Cross Boarder Activities.

Auditing and Assurance Revision Questions and Answers

(a) When the ethical requirements of the country in which the services are being performed are less strict than the ICAN Code of Ethics, then the ICAN Code of Ethics should be applied.
(b) When the ethical requirements of the country in which services are being performed are stricter than the ICAN Code of Ethics, then the ethical requirements in the country where services are being performed should be applied.
(c) When the ethical requirements of Nepal are mandatory for services performed outside that country and are stricter than set out in (a) and (b) above, then the ethical requirements of Nepal should be applied.



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