• 5 Marks

BMF – May 2023 – L1 – SB – Q4a – The Role of Professional Accountants in Business and Society

Explain the two main powers of a professional accounting organization.

Briefly explain TWO powers of a professional accounting organization.

  • Admits New Members to the Profession: A professional accounting organization has the authority to admit individuals into the profession once they meet the required educational, training, and professional standards. This ensures that only qualified individuals can practice as professional accountants.
  • Expels Members for Unprofessional Conduct: The organization has the power to discipline and even expel members who are found guilty of unprofessional conduct, thereby upholding the integrity and ethical standards of the profession.
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