• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

New BPP books are now available for September 2023 ACCA & FIA exams - get your discount code >>

Threats/Principles of Conceptual Framework

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Threats/Principles of Conceptual Framework

  • This topic has 1 reply, 2 voices, and was last updated 2 weeks ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 12, 2023 at 3:53 pm #684253
    danwilkinson93
    Participant
    • Topics: 5
    • Replies: 1
    • ☆

    Hi,

    “Directors are classifying something differently to enhance the cash position of the business. Discuss the ethical responsibility of the accountant”

    Part of my answer is “Intimidation is also a possibility here as the Directors are likely to have power/influence over the Accountant and so the Accountant may feel the need to impress them for future prospects.”

    I’m now realising that this might be described as ‘self-interest’. Would I get the marks for making a good point, or do you have to get the specific threat to get full marks in the exam?

    Thanks,
    Dan

    May 13, 2023 at 7:41 am #684271
    Stephen Widberg
    Keymaster
    • Topics: 13
    • Replies: 2957
    • ☆☆☆☆☆

    Both threats apply. So mention both and explain both.

    EG The accountant would be reluctant to challenge….. for fear of losing his/her job. This presents an intimidation threat.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

Changes to the SBL exam from September 2023

ACCA My Exam Performance for non-variant Applied Skills exams is available NOW

NEW! Download the ACCA Pass Guide

FREE Verifiable CPD for ACCA Members

ACCA mock exams and debrief videos

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

 

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • sachin18 on Foreign Exchange Risk Management – ACCA Financial Management (FM)
  • Fadexy on The Final Audit – the Assertions Revisited – ACCA Audit and Assurance (AA)
  • John Moffat on Relevant cash flows for DCF Taxation (example 4) – ACCA Financial Management (FM)
  • Precious on Chapter 14 – Capital Gains Tax – Individuals – Reliefs – ACCA Taxation (TX-UK) lectures
  • fareedfardhan@gmail.com on Relevant cash flows for DCF Taxation (example 4) – ACCA Financial Management (FM)

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy