Final answer:
In the context of IESBA's principles of professional ethics, 'transparency' is not a fundamental principle. The fundamental principles include integrity, objectivity, and due care. Transparency is related but not explicitly listed.
Step-by-step explanation:
The fundamental principles of professional ethics identified by the International Ethics Standards Board for Accountants (IESBA) do include integrity, objectivity, and due care, but do not include transparency as a fundamental principle. Transparency, while important, is not explicitly listed as one of the principles in the IESBA Code of Ethics. Instead, it is often seen as a component of the broader principles, such as integrity and due care.
Professional organizations, such as the Institute of Electrical and Electronic Engineers Computer Society (IEEE-CS), provide codes of ethics that include commitments to safety, quality, and the public interest. These codes are designed to guide members in their professional practice and underscore the importance of adhering to ethical standards.