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Which are key elements of professions

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The Institute of Chartered Accountants in England and Wales (ICAEW) has adopted a code of ethics based on the IFAC Code. In commenting on the principles-based approach used in these codes, the ICAEW states that a principles approach focuses on the spirit of the guidance and encourage responsibility and the exercise of professional judgment, which are key elements of professions. Explain what you believe this statement means.

Reference no: EM13867016

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