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Code of Ethics for Professional Accountants

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  • 1. Multiple Choice
    30 seconds
    1 pt

    In order to achieve the objectives of the accountancy profession, professional accountants have to observe a number of prerequisites or fundamental principles. The fundamental principles include the following except

    Independence

    Professional behavior

    Confidentiality

    Objectivity

  • 2. Multiple Choice
    30 seconds
    1 pt

    There are fundamental principles that the professional accountants has to observe when performing assurance engagements. The requirement of which principle is of particular importance in an assurance engagement in ensuring that the conclusion of the professional accountant has value to the intended user?

    Objectivity

    Confidentiality

    Integrity

    Professional competence

  • 3. Multiple Choice
    30 seconds
    1 pt

    Occurs when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised

    Advocacy threat

    Self-interest threat

    Self-review threat

    Familiarity threat

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