Cima F1 Exam Question No 26

Question No 26:

R, a trainee management accountant is employed by JH. R has prepared the draft annual
financial statements for JH and presented them to JH’s Chief Executive prior to the executive
board meeting. The Chief Executive has told R that the profit reported in the financial
statements is too low and must be increased by $500,000 before the financial statements can
be approved by the executive board.
Which ONE of the threats listed below would apply to R in this situation, according to the
CIMA code of ethics for professional accountants?

A. Advocacy threat
B. Self-review threat
C. Intimidation threat
D. Self-interest threat

Answer: C