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ICAEW bpt ethics (chapter 1) questions with correct answers

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Fundamental principles ethics - Answer Integrity. Objectivity. Professional comeptence and due care. Confidentiality. Professional behaviour Threats to fundamental principles - Answer Self interest threat. Self review threat. Advocacy threat. Familiarilty threat. Intimidation threat. Types of Safeguards to mitigate threats - Answer safeguards Created by the profession, legislation or regulation. Safeguards In the work environment. Safeguards Safeguards Created by the profession, legislation or regulation. part 1. - Answer Educational, training and experience requirements for entry into the profession. Continuing professional development requirements. Corporate governance regulations. Professional standards. Safeguards Created by the profession, legislation or regulation. part 2. - Answer Professional or regulatory monitoring and disciplinary procedures. External review by a legally empowered third party of the reports, returns, communications or information produced by a professional accountant. Safeguards In the work environment. part 1. - Answer Effective, well publicised complaints systems operated by the employing organisation, the profession or a regulator, which enable colleagues, employers and members of the public to draw attention to unprofessional or unethical behaviour. Safeguards In the work environment. part 2. - Answer An explicitly stated duty to report breaches of ethical requirements.

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