ICAEW SE · Chapter 9 · Question 5 of 9
A company's chief executive tells the financial controller that she will lose her job unless she agrees to an accounting treatment that she considers inappropriate. Which threat is this?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Intimidation threat
Explanation
An intimidation threat is the threat that an accountant will be deterred from acting objectively because of actual or perceived pressures, including attempts to exercise undue influence. Threatening dismissal is a clear example. The controller should not give in to the pressure and should consider raising the matter with those charged with governance or seeking advice.
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