ICAEW ARF · Chapter 10 · Question 11 of 12
An accountant's advertising claims that the firm 'guarantees to cut your tax bill by half'. Which fundamental principle is most likely to be breached?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Professional behaviour
Explanation
Professional behaviour requires accountants to avoid conduct that discredits the profession, including making exaggerated claims about the services they can offer. A guarantee of a particular tax saving cannot be honestly given. Confidentiality and objectivity are not directly affected by the advertising claim.
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