CIMA BA4 · Chapter 2 · Question 9 of 10
A member knowingly signs off a management report that omits a material loss, although every figure that IS in the report is accurate. Which statement is correct?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Integrity is breached, because a member must not be associated with information that omits or obscures information where the omission would be misleading
Explanation
Integrity requires that a member is not knowingly associated with reports or information that contain materially false or misleading statements, statements furnished recklessly, or that omit or obscure required information where this would be misleading. Accurate figures do not cure a misleading omission. The omission was knowing, so it is not merely a competence error.
More The CIMA Code of Ethics: fundamental principles MCQs
- Q1Which of the following is NOT one of the five fundamental principles in the CIMA Code of Ethics?
- Q2Which fundamental principle requires a member to be straightforward and honest in all professional and business relationships?
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- Q5In which of the following situations may a member disclose confidential information without breaching the principle of confidentiality?