ACCA Applied Knowledge · Business and Technology · Fundamental principles of ethical behaviour
Priya, an ACCA member, prepares a tax computation for a client. She is asked to deal with a complex overseas tax matter that she has never studied and has no access to expert help. She accepts the work anyway to please the client. Which fundamental principle is she most directly breaching?
She is breaching professional competence and due care. This principle requires accountants to maintain knowledge and skill at the level needed for competent service and to act diligently. Taking on specialist work without the expertise or expert help risks giving the client poor, potentially harmful advice.
- AConfidentiality
- BProfessional competence and due careCorrect
- CObjectivity
- DIntegrity
Explanation
Accepting work beyond her knowledge without obtaining proper help means she fails to maintain the professional knowledge and skill required to give competent service. Integrity is a less direct fit because there is no stated dishonesty, and no bias or disclosure of information is described.
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