What principle focuses on fairness and truthfulness in professional conduct?

The principle that emphasizes fairness and truthfulness in professional conduct is integrity. Integrity represents the cornerstone of ethical behavior in accounting and finance, as it involves being honest and maintaining strong moral principles. When professionals exhibit integrity, they are committed to doing what is right, even when faced with difficult situations. This principle encourages transparency and accountability, which are vital for maintaining trust with stakeholders.

Integrity ensures that professionals provide a true representation of financial information and do not mislead others—this aligns closely with the expectation of ethical practices and accountability in the field. Upholding integrity not only enhances an individual's reputation but also reinforces the overall credibility of the profession as a whole. This principle underpins various aspects of business practices, helping in decision-making processes that require ethical considerations.

While the other options—confidentiality, objectivity, and professional behaviour—are also important ethical principles in accounting, they do not specifically focus on the fairness and truthfulness aspect as directly as integrity does.