a) Five fundamental principles of the ICAG Code of Ethics:

1. Integrity: A professional accountant must be straightforward and honest in all professional and business relationships.
2. Objectivity: A professional accountant must not allow bias, conflict of interest, or undue influence of others to override professional or business judgments.
3. Professional competence and due care: A professional accountant must maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service. They must also act diligently and in accordance with applicable technical and professional standards.
4. Confidentiality: A professional accountant must respect the confidentiality of information acquired as a result of professional and business relationships and must not disclose such information without proper authority or unless there is a legal or professional right or duty to disclose.
5. Professional behavior: A professional accountant must comply with relevant laws and regulations and avoid any action that discredits the profession.