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ACCA Applied Knowledge · Business and Technology · Ethical conflicts and dilemmas

Priya, an accountant, is under pressure from her finance director to approve an expense claim she believes is inflated. She is worried about losing her job if she refuses. Which type of threat to compliance with the fundamental principles does this situation primarily represent?

This is an intimidation threat. Priya feels pressured by a senior person and fears losing her job, which could deter her from acting objectively and honestly. Self-review relates to checking her own prior work and familiarity to close relationships, neither of which applies.

  1. ASelf-review threat
  2. BIntimidation threatCorrect
  3. CFamiliarity threat

Explanation

Intimidation arises when an accountant is deterred from acting objectively by actual or perceived pressure, such as the threat of dismissal. Self-review involves evaluating one's own earlier work, and familiarity involves a close relationship; neither is described here.

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