ACCA Applied Knowledge · Business and Technology · Fundamental principles of ethical behaviour
Which of the following is one of the five fundamental principles of ethical behaviour for professional accountants?
Objectivity is one of the five fundamental principles, alongside integrity, professional competence and due care, confidentiality and professional behaviour. Profitability and employer loyalty are business concerns, not ethical principles, and independence is a supporting concept rather than a fundamental principle.
- AObjectivityCorrect
- BProfitability
- CIndependence of appearance only
- DLoyalty to the employer
Explanation
The five fundamental principles are integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Profitability and loyalty to the employer are not among them, and independence is not itself a fundamental principle, though it supports objectivity.
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