Which One of the Following Is NOT One of the Five

question 80

Multiple Choice

Which one of the following is NOT one of the five fundamental principles of professional conduct set out in the Code of Ethics for Professional Accountants?

• A) objectivity
• B) continuing education
• C) confidentiality
• D) integrity

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Definitions:

Legal Effect

The consequence(s) a law or regulation imposes on an individual's rights, duties, or privileges.

Third Parties

Entities or individuals that are not directly involved in a legal contract or agreement but may be affected by its outcomes.

Undisclosed Principal

A situation in a contractual agreement where an agent acts on behalf of a principal, but the identity of the principal remains unknown to the third party.

Instructions

Directions or orders given for the purpose of guiding actions or procedures.