For a symbolic interactionist (Nilsson et.,al., 2012; Blumer, 1969), code of ethics for professional accountants is a
symbol that refers to integrity, objectivity, professional competence and due care, confidentiality, and professional
behaviour (IESBA, 2013).They are actually the fundamental principles of the code.They are created by International
Federation of Accountants (IFAC) (Anonymous, 2005; George, 2005) to direct a professional accountant towards
behaviour and action under the principles.