Acca paper F1 fia diploma in Accounting and Business Accountant in Business (AB/fab) exam kit

documents contain confidential details. 
(ii) 
PAR communicates with victims in a number of ways. Letter and email are 
the best as the information can be easily retained for future reference, unlike 
a telephone call. 
(iii) PAR is aware that its emails to victims are often filtered out by the victim’s 
email software as being ‘unwanted’ (or ‘spam’) email. PAR has therefore 
warned all victims it is in contact with to disable this feature in their email 
inboxes. 
(iv) PAR’s often calls victims to ensure they have received letters and emails that 
the company has sent them and to ensure that they have been understood.
 
(0.5 marks each, total = 2 marks) 
(Total: 4 marks) 
Download Free Acca,ca study materials from WWW.ACCOUNTANCYWALLS.COM

---

PRACTICE MULTI-TASK QUESTIONS : 
S E CTI ON 2
K APLA N PUBLISH ING 
119 
PROFESSIONAL ETHICS IN ACCOUNTING AND BUSINESS 
46
(a) 
Below are a number of ethical terms. 
A Honesty 
B Objectivity 
C Confidentiality 
D Openness 
E Trust 
F Integrity 
G Professional 
behaviour 
H Transparency 
Required: 
Write down which FOUR of the above are part of the IFAC code of ethics by 
selecting FOUR from A-H. 
(0.5 marks each, total = 2 marks) 
(b) 
Professional accountants can face a number of different ethical threats, including: 
A Self-interest 
B Familiarity 
C Advocacy 
D Self-review 
The following sentences contain gaps relating to the type of ethical threat faced. 
An accountant previously suggested a new strategy to an organisation she prepares 
the accounts for. She has since been asked to examine the strategy to see if it has 
been a success. She therefore faces a major _1_ threat to her professional ethics.