Which of the following best describes the role of the IFAC Code of Ethics?

You have been asked to work on a major investment decision that your company will be making, and you discover that your brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in any way. What professional quality would make you consider handing this task to a colleague, or otherwise raising concerns with your superiors?

Which of the following words correctly completes this statement? Reliability, responsibility, _______, courtesy and respect are the personal qualities expected of an accountant.