Question 1

An accountant working for an autonomous vehicle manufacturer discovers that the company is secretly altering crash-test data to secure government funding. The accountant decides to blow the whistle and report this to the regulatory authorities. Which IFAC fundamental principle is the accountant primarily upholding?

Accepted Answer

The accountant is refusing to be associated with false information and is acting honestly. This is the core definition of Integrity in the IFAC code.

Question 2

What mistakes do candidates make on this ACCA question?

Accepted Answer

Selecting Confidentiality. The accountant is actually overriding confidentiality to serve the higher principle of Integrity and public interest.

How to approach this question

Full Answer

Common mistakes

Practice the full ACCA BT — Business & Technology Practice Exam 6

More questions from this exam