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CIMA BA4 · Chapter 3 · Question 5 of 10

A management accountant is asked to speak publicly in support of her employer's position in a dispute with a regulator. Which threat is most likely to arise?

Test yourself: pick an answer

Reveal answer & explanation

Correct answer: C) Advocacy threat

Explanation

An advocacy threat arises when a member promotes a client's or employer's position to the point that objectivity is compromised. Publicly championing the employer's case in a dispute is advocacy. The member is not reviewing her own work or being directly pressured.

All 10 questions in Chapter 3Threats to the fundamental principles and safeguards MCQs with answers

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