ExpertEasy2 marksMultiple Choice
ACCA · Question 23 · Syllabus E: Personal effectiveness and communication in business
[Section A] A qualified accountant working in corporate tax has not attended any training seminars or read any professional updates for the past three years. During this time, the government has completely overhauled the corporate tax code. Which concept of personal effectiveness and professional ethics is the accountant failing to maintain?
[Section A] A qualified accountant working in corporate tax has not attended any training seminars or read any professional updates for the past three years. During this time, the government has completely overhauled the corporate tax code. Which concept of personal effectiveness and professional ethics is the accountant failing to maintain?
Answer options:
A.
Time management
B.
Continuing Professional Development (CPD)
C.
Conflict resolution
D.
Confidentiality
How to approach this question
Identify the professional requirement to keep skills up-to-date.
Full Answer
B.Continuing Professional Development (CPD)✓ Correct
Continuing Professional Development (CPD) is the process of tracking and documenting the skills, knowledge, and experience gained both formally and informally beyond initial training. Failing to keep up with new tax laws violates the ethical principle of Professional Competence and Due Care, which is maintained via CPD.
Common mistakes
Confusing the ethical principle (Competence) with the mechanism (CPD). While both apply, CPD is the specific personal effectiveness tool mentioned in the syllabus for maintaining competence.
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