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    PracticeACCAACCA BT — Business & Technology Practice Exam 1Question 46
    Easy1 markShort Answer
    Syllabus F: Professional ethicsSection ASyllabus FProfessional EthicsEthical Threats

    ACCA · Question 46 · Syllabus F: Professional ethics

    If a client threatens to sue their audit firm if the firm does not issue a clean audit report, what specific type of ethical threat is created? (Type the single word threat type)

    How to approach this question

    Recall the 5 structural threats. Which one involves being bullied or threatened?

    Full Answer

    An intimidation threat occurs when a professional accountant is deterred from acting objectively because of actual or perceived pressures, including attempts to exercise undue influence over the accountant (e.g., threats of litigation or dismissal).

    Common mistakes

    Typing 'Self-interest'. While the firm has an interest in not being sued, the direct action of threatening creates an Intimidation threat.
    Question 45All questionsQuestion 47

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