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JAMB Principles of Accounting · Section 1

Ethics, Professional and Regulatory Bodies in Accounting

Section A: Nature and Principles of Accounting

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Official JAMB Principles of Accounting outline · Section A: Nature and Principles of Accounting

Contents / notes

  • Objectives
  • Qualities of an Accountant
  • Accounting professional bodies in Nigeria
  • Accounting regulatory bodies

Candidate objectives

  • Understand the ethics required in preparing and presenting Accounting information.
  • Understand qualities of an Accountant such as honesty, integrity, transparency, accountability and fairness.
  • Understand the purpose and functions of Accounting professional bodies in Nigeria.
  • Understand the purpose and functions of Accounting regulatory bodies in Nigeria, such as the Financial Reporting Council of Nigeria (FRCN), Corporate Affairs Commission (CAC) and International Accounting Standards Board (IASB).
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