ACCA Applied Knowledge · Business and Technology · Fundamental principles of ethical behaviour
A member posts offensive remarks about a competitor firm on social media, making clearly exaggerated claims about its work. Which fundamental principle does this primarily breach?
Professional behaviour is primarily breached. This principle requires members to comply with relevant laws and avoid any action that discredits the profession, including marketing or disparaging remarks that are exaggerated or misleading. The issue is conduct and reputation, not technical competence or bias.
- AProfessional behaviourCorrect
- BProfessional competence and due care
- CObjectivity
Explanation
Professional behaviour requires compliance with relevant laws and regulations and avoiding conduct that discredits the profession, including misleading or disparaging claims about others' work. The posts are not about technical skill or bias in a judgement.
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