CIMA BA4 · Chapter 2 · Question 4 of 10
A management accountant is asked to prepare a complex tax computation for her employer even though she has no tax training and there is no time to obtain help. Which fundamental principle is most threatened?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Professional competence and due care
Explanation
Professional competence and due care requires members to act diligently and to undertake only work they have the knowledge and skill to perform, or to obtain appropriate help. Taking on a task outside her expertise without support threatens this principle. There is no suggestion of dishonesty, disclosure of information or bias.
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