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ACCA Applied Knowledge · Business and Technology · Fundamental principles of ethical behaviour

A newly qualified accountant is asked by his manager to prepare a tax computation involving a complex area he has never studied. He agrees without mentioning his lack of knowledge and submits it unchecked. Which fundamental principle is most directly breached?

Professional competence and due care is most directly breached. The accountant undertook work beyond his knowledge, did not disclose this or seek help, and submitted it unchecked. The principle requires a level of knowledge and skill appropriate to the work and diligent action. No dishonesty is described, so integrity is not the main issue.

  1. AIntegrity
  2. BConfidentiality
  3. CProfessional competence and due careCorrect
  4. DObjectivity

Explanation

This principle requires maintaining professional knowledge and skill at the level needed to give competent service, and acting diligently in line with standards. Accepting work beyond his ability without seeking help or disclosing limits breaches it. Integrity is not the best answer because there is no dishonesty described.

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