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

A professional accountant working in a company's finance team is asked to present the company's case to a bank in a way that promotes its position so strongly that her objectivity could be compromised. Which threat does this describe?

This describes an advocacy threat. It arises when an accountant promotes a client's or employer's position so strongly that her later objectivity could be compromised. The scenario involves strongly promoting the company's case, not personal gain, pressure or reviewing her own work.

  1. AAdvocacy threatCorrect
  2. BSelf-interest threat
  3. CIntimidation threat
  4. DSelf-review threat

Explanation

An advocacy threat arises when a professional promotes a position or opinion to the point that subsequent objectivity may be compromised. Presenting the company's case so strongly that impartiality is lost fits this. No personal financial gain, pressure or review of own work is described.

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