The Mental Qualities Of An Accountant

The examiner expects you to demonstrate critical thinking about ethical and professional issues and the ability to construct an analytical and evaluative response to ethical dilemmas. You must always base your points on the details of the case and your comments must relate to the ethical principles and say whether they are being or likely to be breached or not. Remember that ethics questions are never straightforward: therefore don't be too quick to judge. You need to be circumspect. You are not allowed to sit on the fence - you must take up a position and justify it on ethical and professional grounds. Therefore learn and practise the right way as suggested above and in the P2 Question Strategy.

Earn quick and full marks and don't be one of the students referred to below:

"Question 1c required candidates to discuss the views of a director regarding the fact that there was no point in an accountant studying ethics and that there was no ethical issue in the false disclosure of accounting profits. Candidates answered this part of the question very well. However, it is also this part of the question that often candidates leave out and do not answer.

Ethics is a critical part of the syllabus and as such every candidate should be capable of answering this question." Examiner's Report June 2013