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ACCA Strategic Professional · Strategic Business Leader · Professionalism, ethical codes and the public interest

A candidate answering an SBL task about a proposed acquisition notes that the pre-seen information claims the target's earnings growth is 'consistently strong', but the exhibit shows earnings fell in two of the last four years. The candidate questions the claim and asks for further evidence before relying on it. Which professional skill is being demonstrated?

The candidate is demonstrating scepticism. They challenge a claim that conflicts with the exhibit data and seek further evidence before relying on it, rather than accepting management's assertion at face value.

  1. ACommercial acumen in pricing the deal
  2. BScepticismCorrect
  3. CCommunication through formatting
  4. DEthical commitment to confidentiality

Explanation

Scepticism means questioning information and not accepting claims at face value, seeking corroboration when evidence conflicts with assertions. Here the candidate spots an inconsistency and asks for more evidence. Commercial acumen concerns understanding business drivers and opportunities rather than challenging reliability.

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