CIMAPRA17-BA4-1 Exam - Topic 2 Question 39 Discussion
Which of the following best describes "independence of mind" as referred to in CIMA's Code of Ethics
C) It permits the expression of a conclusion without being affected by influences that compromise professional judgement
A) It separates a professional accountant from the rest of society
B) It ensures a professional accountant always tries to avoid any action which discredits the profession.
D) It ensures a professional accountant is straightforward and honest in all professional and business relationships
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