CIMA BA4 · Chapter 2 · Question 1 of 10
Which of the following is NOT one of the five fundamental principles in the CIMA Code of Ethics?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Independence
Explanation
The five fundamental principles are integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Independence is an important related concept, especially for those providing assurance services, but it is not itself listed as one of the five fundamental principles.
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