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EG《道德与治理》Module 2:ethical rules

来源: 中华会计网校 2020-06-02
普通

Which one of the following advertising strategies is allowable for members of CPA Australia under its ethical rules?

A Outlining the qualifications of the firm’s partners.

B Indicating that a favourable taxation ruling is likely.

C Including unsubstantiated endorsements from leading business people.

D Comparing your services as superior to those of your major competitors.

查看答案解析
【答案】
A
【解析】

Answer A is correct. There is no prohibition on detailing your qualifications.

Generally, members in public practice are permitted to advertise or obtain publicity for their services provided that the content or nature of such advertising or publicity is not false, misleading or deceptive, and does not in any other way reflect adversely on the profession.

Options B, C and D are incorrect. These practices are examples of unsubstantiated claims, or false, misleading or deceptive advertising or making disparaging remarks about members of the profession.

Members must be honest and truthful and should not:

• make exaggerated claims for services offered, qualifications possessed or experience gained; or

• make disparaging references or unsubstantiated comparisons to the work of another (s. 250.2)

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