CMA Intermediate · Business Laws and Ethics · Business Ethics and Emotional Intelligence
A CMA in practice faces a client who strongly pressurises him to overlook a material misstatement, and he feels anxious about losing the assignment. Which response best reflects emotional intelligence applied to an ethical decision?
The best response is to recognise the anxiety, avoid acting out of fear, evaluate the issue against the professional code of ethics, and communicate the decision firmly yet respectfully. This combines self-awareness, self-regulation and social skill, so emotions inform rather than override the ethical judgement.
- ASuppress the anxiety completely, ignore it and decide quickly to retain the client
- BRecognise the anxiety as a signal, avoid reacting from fear, assess the matter against the professional code, and communicate his decision firmly but respectfullyCorrect
- CExpress his anger openly to the client and terminate the engagement immediately without explanation
- DLet the client's feelings decide the matter since maintaining relationships is the main goal
Explanation
Emotional intelligence involves recognising emotions (self-awareness), managing them (self-regulation) and then acting on principles with tactful communication. Suppression and ignoring leave the fear driving the decision, outburst shows poor regulation, and letting the client's feelings decide abandons professional ethics.
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