【每日一练】ACCA F1（June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

In order to discharge their duties ethically, finance directors must ensure that the information published by their organisations provides a complete and precise view of the position of the business, without concealing negative aspects that may distort the reader’s perception of its position.
This duty describes which of the following ethical principles?
A Probity 
B Honesty
C Independence
D Objectivity 
(2 marks)

Answer：

 D

A professional accountant acting in accordance with fundamental ethical principles is demonstrating objectivity when they give a complete and precise view, which by implication means that negative aspects should not be concealed or positive aspects accentuated. 

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