The Code of Ethics of the Institute of Chartered Accountants

question 32

Multiple Choice

The Code of Ethics of the Institute of Chartered Accountants Scotland applies to:

• A)Fully qualitified accountants.
• B)All members, including students, in their professional and business activities, whether those activities are paid or voluntary.
• C)Fully qualified accountants working in a paid capacity.
• D)All accountants working in a paid capacity.

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Definitions:

Essential Attributes

Essential attributes refer to the fundamental qualities or characteristics that define the nature of something.

Too Broad

A term used to describe a topic, question, or subject that encompasses too wide a scope or range to be effectively addressed in a single discussion, study, or analysis.

Too Narrow

A criticism often directed at definitions or concepts suggesting they are overly restrictive and exclude relevant elements or aspects.

Counterexample

A specific instance that proves a definition wrong.