CA ANZ Core 1 Practice Questions - CA Program Core 1 Ethics and Sustainability Exam - CA ANZ Core 1 Practice Questions - CA Program Core 1 Ethics and Sustainability Exam

Question 1

Under the International Code of Ethics (APES 110), which of the following is one of the five fundamental principles a Chartered Accountant must comply with?

Conservatism Profitability Integrity Materiality

Correct Answer:

Integrity

Question 2

The conceptual framework in APES 110 requires a professional accountant to identify, evaluate, and address threats to compliance with the fundamental principles. What must a member do when a threat is at an unacceptable level and no safeguards can reduce it?

Increase the audit fee to compensate for the risk Obtain a waiver from the client Disclose the threat in a footnote and proceed Decline or terminate the engagement or professional activity

Correct Answer:

Decline or terminate the engagement or professional activity

Question 3

A Chartered Accountant prepares a tax return for a long-standing client who is also a close personal friend. Which category of threat to compliance with the fundamental principles does this relationship MOST directly create?

Self-interest threat Familiarity threat Advocacy threat Intimidation threat

Correct Answer:

Familiarity threat

Question 4

Under APES 110, the fundamental principle of objectivity requires a professional accountant to:

Not allow bias, conflict of interest, or undue influence to override professional judgements Maintain professional knowledge at the required level Act in the public interest above all else at all times Keep client information confidential indefinitely

Correct Answer:

Not allow bias, conflict of interest, or undue influence to override professional judgements

Question 5

APES 110 defines safeguards as actions or other measures that may eliminate threats or reduce them to an acceptable level. Which of the following is an example of a safeguard created by the profession, legislation, or regulation?

Consulting an independent third party A firm's internal review of significant judgements by a second partner Mandatory continuing professional development and ethics requirements Rotating senior personnel off an engagement

Correct Answer:

Mandatory continuing professional development and ethics requirements

Exam overview

About this Exam

Prepare with the CA ANZ Core 1 Practice Questions - CA Program Core 1 Ethics and Sustainability Exam practice quiz. This question bank includes 100 questions covering member, apes, fundamental, threat, and ifrs. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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CA ANZ Core 1 Practice Questions - CA Program Core 1 Ethics and Sustainability Exam

This practice set contains 100 questions from the matching question bank and focuses on member, apes, fundamental, threat, and ifrs. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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CA ANZ Core 1 Practice Questions - CA Program Core 1 Ethics and Sustainability Exam

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