ACCA Strategic Professional · Strategic Business Reporting (International) · Professional and ethical behaviour in corporate reporting
Which of the following is a safeguard created by the profession, legislation or regulation, rather than by the employing organisation?
Professional body continuing professional development requirements are safeguards created by the profession or regulation. Ethics codes, whistleblowing procedures and ethical leadership culture are safeguards set up inside the employing organisation.
- ACorporate ethics policies and codes of conduct
- BProfessional body requirements for continuing professional developmentCorrect
- CInternal whistleblowing procedures
- DLeadership culture stressing ethical behaviour
Explanation
CPD requirements are set by the profession and regulation. The other options are workplace safeguards established by the employer.
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