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

Which of the following is an example of a safeguard created by the accountancy profession, legislation or regulation, rather than by the employing organisation?

Continuing professional development requirements are a safeguard imposed by the profession. They come from professional bodies such as ACCA, not the employer. Whistleblowing lines, internal codes and supervision are safeguards created within the employing organisation's own environment.

  1. AContinuing professional development requirementsCorrect
  2. BA whistleblowing hotline set up by the company
  3. CSupervision of junior staff by line managers
  4. DA company code of conduct displayed on the intranet

Explanation

CPD requirements are imposed by professional bodies and are a profession-level safeguard. Whistleblowing hotlines, codes of conduct and supervision are work-environment safeguards set by the employer.

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