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ACCA Strategic Professional · Advanced Audit and Assurance (International) · Developments in sustainability assurance

During a limited assurance engagement on Pelham Textiles' sustainability report, the assurance practitioner notices that the report claims a 30% reduction in water use but supporting evidence is weak and the claim appears promotional. Management insists on keeping it. Which ethical principle is most directly at risk if the practitioner associates the firm with the claim without further work?

Integrity is most at risk, because the practitioner would be associated with a potentially misleading claim without sufficient evidence. The Code requires professionals not to be knowingly associated with misleading information, so the practitioner should gather more evidence and consider modifying the conclusion if the claim stays unsupported.

  1. AIntegrity, because the practitioner would be associated with information that may be misleadingCorrect
  2. BConfidentiality, because the claim relates to client data
  3. CProfessional behaviour regarding advertising of services
  4. DObjectivity, because the fee is determined by management

Explanation

The Code's integrity principle requires straightforwardness and honesty, and a professional must not be knowingly associated with information that is materially false or misleading. The practitioner should obtain more evidence and consider the effect on the conclusion. Confidentiality and advertising are not the main issue here, and nothing in the facts concerns fees.

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