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    PracticeACCAACCA BT — Business & Technology Practice Exam 3Question 26
    Medium2 marksMultiple Choice
    Business & TechnologyEthicsIFAC PrinciplesSyllabus F

    ACCA · Question 26 · Business & Technology

    Section A

    An accountant at "EcoAudit" is preparing a sustainability report for a client. The client's CEO asks the accountant to omit a recent incident where the company illegally dumped toxic waste, arguing that "it was a one-off mistake and will ruin our reputation."

    If the accountant agrees to omit this information, which IFAC fundamental principle is primarily breached?

    Answer options:

    A.

    Confidentiality

    B.

    Professional Competence and Due Care

    C.

    Integrity

    D.

    Professional Behaviour

    How to approach this question

    Identify the core issue: the accountant is being asked to lie or mislead by omission. This is a breach of honesty.

    Full Answer

    C.Integrity✓ Correct
    The principle of Integrity states that a professional accountant should be straightforward and honest. They must not be associated with reports, returns, or communications that they believe contain a materially false or misleading statement, or omit/obscure information.

    Common mistakes

    Choosing Objectivity. While bias might be involved, the deliberate omission of material facts is a direct breach of Integrity.
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