Sbr (int/UK) Strategic Business Reporting

(1 mark) 

As such, the financial controller must adhere to the ACCA’s Code of Ethics and 

Conduct  and query the current treatments with the finance director, requesting 

explanations and justifications.  

(1 mark) 

If errors have been made then the financial controller should persuade the finance 

director to correct the financial statements. Discussions should be documented. 

 

  

(1 mark) 

The financial controller may need to speak to other directors, the audit committee, 

or seek advice from legal experts or the ACCA. She may need to consider resignation 

as a last resort.