ACCA AA · Chapter 4 · Question 1 of 11
Which fundamental principle of the ACCA Code of Ethics requires a professional accountant to be straightforward and honest in all professional and business relationships?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Integrity
Explanation
Integrity means being straightforward and honest. Objectivity is about not allowing bias, conflict of interest or undue influence to override professional judgement. Professional behaviour involves complying with laws and avoiding conduct that discredits the profession, and competence and due care relate to maintaining knowledge and acting diligently.
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