CIMA Related Exams
BA4 Exam
An external auditor has concluded that the financial statements of a company fairly reflect the financial position of a company. The report which the auditor issues will include which of the following?
1. Details of the company's directors
2. Details of managements' responsibilities.
3. Details of the company's performance.
Which TWO of the following are true of the CIMA Code of Ethics?
L is a senior management accountant in a large and respected firm. He has found out that two of the partners of the firm are working unethically for clients who operate on 'the wrong side of the law'. L would like to draw this matter to the attention of the third partner, but he is concerned that he will either lose his job, or, if the scandal gets out, the firm will lose its reputation and clients as a result. He decides to do nothing. Is this an unethical thing to do?