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

An ACCA member working as a management accountant has exhausted internal escalation of a serious ethical conflict and the matter remains unresolved. Which action is MOST appropriate next?

The member should seek confidential advice from ACCA or a legal adviser. This allows the member to understand their obligations and options, including possible resignation, without breaching confidentiality or integrity. Leaking information, ignoring the issue or altering records would all be unethical.

  1. ASeek advice from ACCA or legal counsel on a confidential basisCorrect
  2. BLeak the documents to a competitor
  3. CIgnore the matter since internal routes were tried
  4. DAlter the records to remove the problem

Explanation

If internal resolution fails, the member should seek confidential advice from the professional body or a lawyer, and consider whether resignation is needed. Leaking, ignoring or altering records breach confidentiality, integrity or professional behaviour.

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