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ACCA Strategic Professional · Strategic Business Leader · Professionalism, ethical codes and the public interest

Dev, a management accountant at Kestrel Logistics, discovers that his manager has been delaying recognition of known vehicle repair costs so the division meets its bonus target. Dev is worried about losing his job. According to the professional approach expected of an ACCA member, what should Dev do FIRST?

Dev should raise the concern through internal channels, such as a more senior manager or the audit committee, and document it. This follows the duty of integrity and avoiding misleading information, with external steps considered only if internal escalation fails.

  1. AIgnore the issue because the manager is responsible for the numbers
  2. BReport the matter directly to the external regulator
  3. CResign immediately without informing anyone
  4. DRaise the concern through internal channels, such as a more senior manager or the audit committee, and keep a recordCorrect

Explanation

Members must not be associated with misleading information and should first use internal escalation, documenting the matter. Immediate external reporting is usually a later step if internal routes fail and law or ethics require it. Ignoring it breaches integrity and professional behaviour.

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