ICAEW ARF · Chapter 10 · Question 2 of 12
Which fundamental principle requires a professional accountant to be straightforward and honest in all professional and business relationships?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Integrity
Explanation
Integrity means being straightforward and honest, so an accountant should not knowingly be associated with misleading information. Objectivity concerns not allowing bias, conflicts of interest or undue influence to override judgement. Professional behaviour involves complying with laws and avoiding conduct that discredits the profession.
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