ACCA BT · Chapter 14 · Question 2 of 11
Which fundamental principle 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: A) Integrity
Explanation
Integrity means being straightforward and honest, and not being associated with information that is materially false or misleading. Objectivity means not allowing bias, conflicts of interest or undue influence to override judgement, professional behaviour means complying with laws and avoiding discredit to the profession, and competence and due care concern maintaining knowledge and acting diligently.
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