ACCA BT · Chapter 14 · Question 7 of 11
A finance director tells a junior accountant that he will lose his job unless he records a dubious sales transaction before the year end. Which threat to compliance with the fundamental principles does this represent?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Intimidation threat
Explanation
An intimidation threat arises where a professional accountant is deterred from acting objectively by actual or perceived pressures, including threats of dismissal. The appropriate response involves refusing to record the transaction improperly and escalating the matter through appropriate channels, seeking advice if necessary.
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