Objectivity

Following are excerpt from the IFAC Code regarding "Objectivity"

Objectivity 

120.1 The principle of objectivity imposes an obligation on all professional accountants not to compromise their professional or business judgment because of bias, conflict of interest or the undue influence of others. 

120.2 A professional accountant may be exposed to situations that may impair objectivity. It is impracticable to define and prescribe all such situations. A professional accountant shall  not perform a professional service if a circumstance  or  relationship biases or unduly influences the  accountant’s professional judgment with respect to that service.

Source : http://www.ifac.org/publications-resources/2012-handbook-code-ethics-professional-accountants