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Ethical

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Ethical

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.
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  • July 9, 2020 at 4:12 am #576383
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Hello Miss, if an exam question related to an ethical issue, according to the IESBA Code of Ethics , there will be 2 threats arise, for example,self-review, and familiarity threat arises, if we write those two threats and including another threat that not being specific in the code , for example, self-interest with an explanation why its arises, will it consider incorrect?

    and if we mention the threat that different from the examiner answer , will it still consider valid?

    Thank you.

    July 9, 2020 at 7:05 am #576386
    Kim Smith
    Keymaster
    • Topics: 132
    • Replies: 8265
    • ☆☆☆☆☆

    A published answer will cover the vast majority of the points that would be awarded marks – but any additional RELEVANT points will always be given credit. So anything that can reasonably be inferred including any threat to the fundamental principles which is not a specific scenario in the code (e.g. the review of the interim review scenario we have previously discussed) would be relevant. By reasonably inferred I mean that something must suggest or imply the threat. Answer points which go beyond implication to pure speculation about a different scenario would not be relevant.

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