Ethics For Accountants

Ethics For Accountants

Professional Development

7 Qs

quiz-placeholder

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Ethics For Accountants

Ethics For Accountants

Assessment

Quiz

Professional Development

Professional Development

Practice Problem

Hard

Created by

Oluwatomi Awotoye

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7 questions

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1.

FILL IN THE BLANK QUESTION

1 min • 5 pts

What document, issued by the AAT,  provides guidance to its members on their ethical conduct?

2.

FILL IN THE BLANK QUESTION

1 min • 5 pts

Where conflict of interest is faced by an accountant this might affect his/her professional judgement and threaten which of his/her fundamental ethical principles?

3.

FILL IN THE BLANK QUESTION

1 min • 5 pts

Edward is an AAT member who works in practice. Oscar, one of his clients, has asked for help preparing a complex application for a bank loan for £800,000. Edward does not have any previous experience of this kind of work. Which of Edward’s fundamental ethical principles is threatened if he agrees to carry out the work?

4.

FILL IN THE BLANK QUESTION

1 min • 5 pts

Define the fundamental principle of integrity.

5.

FILL IN THE BLANK QUESTION

1 min • 5 pts

Niamh is an accountant who has recently left the accounts department of Brownlee Ltd to join Cleo & French, a local accounting practice. Brownlee Ltd has now become a client of Cleo & French and the partners have decided that Niamh would be the best person to look after this client as she was involved in preparing the accounting records before she left. What type of threat will this create to Niamh’s objectivity?

6.

FILL IN THE BLANK QUESTION

1 min • 5 pts

What are the four stages of AAT’s CPD cycle?

7.

FILL IN THE BLANK QUESTION

1 min • 5 pts

What are the two main categories of safeguards against threats to our fundamental ethical principles that can be put in place?