Integrity
Integrity requires a professional accountant to be straightforward and honest in professional and business relationships. The accountant should not knowingly be associated with materially false or misleading information and must take appropriate action when a problem is identified.
Worked example
A practitioner declines to sign a report containing a conclusion they know is unsupported by the evidence.
Common mistake
Do not confuse integrity with unquestioning loyalty to a client or employer.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |
| ACCA | BT | Direct | September 2026–June 2027 |
| ACCA | SBL | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |