CIMA BA4 · Chapter 3 · Question 10 of 10
Which statement about safeguards is correct?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Where no safeguard can reduce a threat to an acceptable level, the member should decline or end the specific activity, or in extreme cases resign
Explanation
The Code recognises that some threats are so significant that no safeguard is adequate; the member must then decline or discontinue the activity, or resign. The conceptual framework applies to both members in practice and members in business. Threats must be re-evaluated if new information or changed circumstances arise.
More Threats to the fundamental principles and safeguards MCQs
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