Michael Is the Payroll Accountant for a Non-Profit

question 15

Multiple Choice

Michael is the payroll accountant for a non-profit. In his personal life, he is also a single father of three young children. On the day that payroll is supposed to be issued, his children are sick and he
Is unavailable to be at work. The employees' paychecks cannot be issued without his presence.
Which ethical principle most closely governs this situation?

• A) Integrity
• B) Objectivity and Independence
• C) Responsibilities
• D) Professionalism

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Definitions:

Accountant-Client Privilege

A legal privilege that keeps confidential communications between an accountant and their client protected from disclosure without the client's consent.

Testify

To give a formal statement of fact or evidence in a court of law, or in a legislative or administrative proceeding.

Disclaimer

A declaration intended to exclude legal responsibility and avoid the possibility of civil litigation for specific actions or neglect.

GAAP

Generally Accepted Accounting Principles, which are a collection of commonly-followed accounting rules and standards for financial reporting.