ACCA Applied Knowledge · Business and Technology · Fundamental principles of ethical behaviour
A professional accountant publicly makes exaggerated claims about the services she can provide and disparages the work of a rival firm in an advertisement. Which fundamental principle is she most clearly breaching?
She is breaching professional behaviour. This principle requires compliance with laws and regulations and avoiding any action that discredits the profession, which includes making exaggerated claims about services offered or disparaging the work of others. Confidentiality and objectivity are not affected in this situation.
- AProfessional behaviourCorrect
- BConfidentiality
- CObjectivity
- DProfessional competence and due care
Explanation
Professional behaviour requires compliance with relevant laws and avoiding conduct that discredits the profession, including making exaggerated claims about services or disparaging others' work. Confidentiality and objectivity are not involved because no information is disclosed and no judgement is biased.
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