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CIMAPRO19-P03-1 Exam - Topic 1 Question 106 Discussion

You have just been employed as a management accountant in a small business with an annual turnover of $0.5 million.You have a wide range of duties because the business is small.Which of the followingis an ethical risk?
C) Being asked to work weekends, taking clients to night clubs making sure they haveas much alcoholic drink as they want so that they will sign contracts.
A) Being asked to buy very small gifts for key clients.
B) Being asked to work weekends, playing golf with clients.
D) Being asked to work weekends working out tenders for new contracts.

CIMAPRO19-P03-1 Exam - Topic 1 Question 106 Discussion

Actual exam question for CIMA's CIMAPRO19-P03-1 exam
Question #: 106
Topic #: 1
[All CIMAPRO19-P03-1 Questions]

You have just been employed as a management accountant in a small business with an annual turnover of $0.5 million.

You have a wide range of duties because the business is small.

Which of the followingis an ethical risk?

Show Suggested Answer Hide Answer
Suggested Answer: C

by Vanda at May 16, 2026, 06:44 PM

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Roosevelt
10 hours ago
Yeah, C seems really problematic. Encouraging excessive drinking?
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Alberto
6 days ago
I think option C is definitely an ethical risk.
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Josphine
11 days ago
D sounds like just part of the job, right? Not sure about the risk there.
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Clay
16 days ago
C is a huge red flag! How can anyone think that’s okay?
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Olene
21 days ago
Wait, are we really considering B as a risk? Seems normal to me.
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Barbra
26 days ago
A seems harmless, just a small gift.
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Laurel
1 month ago
C is definitely an ethical risk. That’s crossing a line!
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Estrella
1 month ago
B is a gray area, but I wouldn't say it's unethical.
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Mignon
1 month ago
Wait, are we really considering A as a risk? Seems a bit overblown.
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Leonora
2 months ago
I agree with Jackie, C is really shady.
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Avery
2 months ago
A seems harmless, just a small gift, right?
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Jackie
2 months ago
C is definitely an ethical risk. That's crossing the line.
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Felton
2 months ago
I think option D is the least risky since it’s just about work, but I’m not entirely confident about the implications of the other choices.
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Benedict
2 months ago
I’m a bit confused about option B. It seems like networking, but I guess it could cross an ethical line depending on the context.
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Marge
2 months ago
I practiced a similar question about ethical dilemmas, and I feel like option C stands out because it involves excessive alcohol and could lead to coercion.
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Bernardine
4 months ago
I remember discussing ethical risks in class, and I think options A and C could be problematic, but I'm not sure which one is the most serious.
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