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Commercial Pilot Licence (CPAER) – Canada · Question

Which fundamental principle of the CPA Code of Professional Conduct requires professional accountants to avoid situations that could lead to actual or perceived conflicts of interest?

Objectivity, as a fundamental principle, requires professional accountants not to compromise their professional or business judgment because of bias, conflict o

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Question: Which fundamental principle of the CPA Code of Professional Conduct requires professional accountants to avoid situations that could lead to actual or perceived conflicts of interest?

Answer options: ✅ Objectivity.

  • Integrity.
  • Competence.
  • Confidentiality.

Correct answer: Objectivity.

Explanation: Objectivity, as a fundamental principle, requires professional accountants not to compromise their professional or business judgment because of bias, conflict of interest, or the undue influence of others.

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