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Question No 1

According to the CIMA code of ethics, if appropriate safeguards cannot be identified to address threats to compliance with fundamental principles, a professional accountant should:

Choose the Choices:

Proceed unless the situation will involve breaking the law

Proceed with necessary caution

Identify the situation to superiors before continuing with the professional service involved

Refuse to remain associated with the matter creating the conflict, where possible

Question No 2

Which TWO of the following are reasons why a company would choose to introduce a values based code of ethics?

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Question No 3

Which of the following courses of action is NOT part of the process that the CIMA Code of Ethics expects of professional accountants in resolving an ethical conflict?

Choose the Choices:

Determine the appropriate course of action that is consistent with the fundamental principles identified

Evaluate the consequences of each possible course of action

Consult with other appropriate persons within the firm or employing organization for help if the matter remains unresolved

Proceed with the course of action that would do least damage to a professional accountant's career prospects

Question No 4

High profile corporate scandals in the past decade have had an effect on which of the following?

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Question No 5

You work for a company based in a capital city that leases office space to other organizations. Which of the following corporate issues is not related to ethics or social responsibility?

Choose the Choices:

The energy efficiency of the buildings that you rent out

Honest and transparent contracts with your customers

Whether your buildings provide a safe and secure environment for workers and visitors

Having the prestige of renting out some of a capital city's most famous landmarks

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