ACCA SBR Practice Questions - ACCA Strategic Business Reporting Exam

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A finance director pressures the reporting accountant to recognise revenue early to meet a profit forecast tied to a bonus. Which TWO fundamental principles of the ACCA Code are most directly threatened?

Integrity and professional behaviour only Integrity and objectivity Confidentiality and professional competence Professional competence and confidentiality

Correct Answer:

Integrity and objectivity

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