ICAEW SE · Chapter 8 · Question 5 of 18
An ICAEW member posts comments on social media mocking a former client and making unsupported claims that a rival firm's partners are incompetent. Which fundamental principle is most directly breached?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Professional behaviour
Explanation
Professional behaviour requires accountants to comply with relevant laws and regulations and avoid any conduct that might discredit the profession. Making disparaging and unsupported claims about others, or mocking clients publicly, could discredit the profession. Depending on the content, confidentiality may also be at risk.
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