A professional accountant is required to comply with the following fundamental principles, EXCEPT:

A. Integrity
B. Strategic framework
C. Confidentiality
D. Objectivity
E. Professional behaviour

B. Strategic framework

Explanation:
The correct answer is B because “strategic framework” is not one of the fundamental ethical principles that professional accountants are required to follow. The fundamental principles include integrity, confidentiality, objectivity, and professional behavior, as outlined in various codes of ethics for accountants.