The Code of Ethics for Professional Accountants Is Issued by The

question 84

Multiple Choice

The Code of Ethics for Professional Accountants is issued by the:

• A) Australian Securities Exchange.
• B) Australian Professional Ethics Standards Board.
• C) Australian Accounting Standards Board.
• D) Corporations Act.

---

Definitions:

Cognitive Flexibility

The cognitive skill to toggle between considering two distinct ideas or to contemplate several ideas at the same time.

Childhood Assumptions

Beliefs or ideas developed during childhood that individuals often accept as true without questioning them as they grow older.

Postformal Thinking

A stage of cognitive development in adulthood characterized by the ability to deal with complex situations and contradictory elements in a reflective and relativistic manner.

Academic Major

The specific field of study or specialization that an undergraduate student chooses to focus on during their college education.