The main threats to ethical behaviour in the accountancy profession fall into the following categories EXCEPT
A. Professional competence threat
B. Intimidation threat
C. Self-interest threat
D. Familiarity threat
E. Advocacy threat

A. Professional competence threat

Explanation:
The professional competence threat is not recognized as one of the main ethical threats in the accountancy profession. The recognized threats include intimidation, self-interest, familiarity, and advocacy.

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