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the code of ethics was recently updated to promote the role and mindset expected of all professional accountants changes include the fundamental principle of professional behaviour now includes a requirement to act in the public interest material has been added to clarify that integrity includes having strength of character to stand your ground and challenge others even when facing pressure to do otherwise the requirement to remain alert for new information and changes in facts and circumstances has been expanded to require members to have an inquiring mind members must consider the source relevance and sufficiency of information and be open to the need for further investigation or other action the material on professional judgment now highlights the importance of being aware of bias and emphasises the role members play in promoting ethical behaviour and culture in their organizations the changes to the code will be effective from 31 december 2021 but you can adopt them earlier to lea