CIMA BA4 · Chapter 2 · Question 7 of 10
A member posts on social media that a rival accounting firm's staff are 'incompetent crooks', without any evidence. Which fundamental principle is most directly breached?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Professional behaviour
Explanation
Professional behaviour requires compliance with relevant laws and regulations and avoidance of any action that discredits the profession. Making disparaging, unsupported claims about others' work is specifically inconsistent with this principle. No confidential information, bias in judgement or technical competence is involved.
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