B

Explanation:
The correct answer is B, as objectivity refers to the principle that accountants must remain independent, free from bias, and not allow undue influence from others to compromise their professional judgment. Option A (Confidentiality) is incorrect, as it pertains to protecting client information. Option C (Integrity) relates to being honest and straightforward, not specifically about independence from bias or influence. Option D (Professional behaviour) involves adhering to ethical standards and regulations but does not directly address independence or freedom from bias. The explanation in the answer document confirms that objectivity is essential for independence of mind.