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

Which of the following is an example of a safeguard created by the accountancy profession, legislation or regulation, as opposed to one created by the employing organisation?

CPD requirements set by the professional body are a safeguard created by the profession. Whistleblowing policies and internal governance structures are created by the employer, so they are workplace safeguards rather than profession-wide, legislative or regulatory ones.

  1. AA whistleblowing policy operated by the employer
  2. BContinuing professional development requirements set by the professional bodyCorrect
  3. CStrong internal corporate governance structures within the employer

Explanation

Safeguards created by the profession, legislation or regulation include education and CPD requirements, professional standards and monitoring and disciplinary procedures. Whistleblowing policies and internal governance structures are safeguards in the work environment, created by the employer.

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