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

Tomas, an ACCA member working in business, posts anonymous but identifiable comments on social media ridiculing a competitor's products with claims he knows to be exaggerated. No client confidences are disclosed. Which fundamental principle has he most clearly breached?

Tomas has breached professional behaviour. This principle requires members to comply with relevant laws and avoid conduct that discredits the profession, and knowingly making exaggerated or misleading claims about a competitor falls short. No confidential information was disclosed, so confidentiality is not the issue.

  1. AProfessional behaviour, because the conduct may discredit the profession and involves misleading statementsCorrect
  2. BConfidentiality, because he works in the industry
  3. CProfessional competence and due care, because he lacked technical knowledge
  4. DObjectivity, because he has an interest in his employer's success

Explanation

Professional behaviour requires compliance with relevant laws and avoiding conduct that discredits the profession, including making exaggerated or misleading claims about others. No confidential information is disclosed, so confidentiality is not breached. Competence concerns skills and diligence, which is not the issue.

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