Which of the Following Statements Regarding the Competence of an Accountant

question 34

Multiple Choice

Which of the following statements regarding the competence of an accountant is true? The accountant must:

• A) strive continually to improve technical services and keep knowledge up-to-date.
• B) not breach the trust of clients and employers.
• C) not disclose information acquired in the course of professional work, except where there is a legal or professional duty to disclose.
• D) at all times safeguard the interest of the clients and employers, provided it does not conflict with their duty to the community.