Skip to content

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

Priya, a newly qualified accountant, is asked by her finance director to prepare a tax computation in an area she has never worked on. She accepts and relies on guesswork to meet the deadline. Which fundamental principle is she most clearly breaching?

She is breaching professional competence and due care. This principle requires accountants to have the knowledge and skill to do the work competently and to act diligently. Guessing on an unfamiliar tax area, instead of getting training or help, falls short of that standard.

  1. AProfessional competence and due careCorrect
  2. BConfidentiality
  3. CObjectivity
  4. DIntegrity

Explanation

The principle requires maintaining knowledge and skill at the level needed to give competent service and acting diligently. Priya undertakes work beyond her competence and guesses instead of seeking help or training. No bias, disclosure of information or dishonesty is described.

Did you get it right without looking?

One question tells you little. A timed set on Fundamental principles of ethical behaviour shows your real accuracy, how long you take and where you lose marks.

Practise Fundamental principles of ethical behaviourFree diagnostic mock

More Fundamental principles of ethical behaviour questions