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The tutorial emphasizes the importance of adhering to fundamental principles in accounting and auditing, highlighting the need for honest and unbiased service provision. All professional accountants and auditors are expected to comply with these principles, ensuring that they are both technically and personally qualified. The code of ethics mandates fair and truthful practices, with a focus on maintaining professionalism and integrity. The discussion touches on the implications of following legal requirements and avoiding exaggerated claims in professional behavior, reinforcing the idea that ethical conduct is essential in the fields of accounting and auditing.