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

Which of the following best describes the fundamental principle of professional behaviour?

Professional behaviour means complying with relevant laws and regulations and avoiding any conduct that would discredit the profession. Freedom from bias is objectivity, keeping knowledge current is competence and due care, and non-disclosure of information is confidentiality, so those are different principles.

  1. AComplying with relevant laws and regulations and avoiding conduct that discredits the professionCorrect
  2. BRefusing to disclose any information in any circumstances
  3. CBeing free from bias and conflicts of interest
  4. DKeeping technical knowledge up to date

Explanation

Professional behaviour requires compliance with relevant laws and regulations and avoiding any action that discredits the profession. Freedom from bias describes objectivity, up-to-date knowledge describes competence and due care, and non-disclosure relates to confidentiality, which has exceptions.

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