Independence in mind
Independence of mind is the state of mind that permits a conclusion without influences compromising professional judgement, allowing integrity, objectivity and professional scepticism. It is considered alongside independence in appearance.
Worked example
An auditor reaches an evidence-based conclusion without allowing fee pressure to dictate the opinion.
Common mistake
Personal belief that judgement is unbiased does not resolve a serious independence-in-appearance problem.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |