Accounting for IGCSE & O level - Advanced Principles (Section 4 - No. 20)
Which of the following is NOT a key area of professional ethics for accountants as mentioned in the text?
Objectivity
Confidentiality
Materiality
Integrity
คำอธิบาย
Materiality, while important in accounting, is not a core principle of professional ethics, unlike objectivity, confidentiality and integrity.