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A CA in service must NOT 'allow pressure from others to result in a breach of the fundamental principles'. Which of the following independently constitutes such a breach, even if no monetary misstatement occurs?
ADiscussing pressure with the Institute on a confidential basis
BDocumenting in writing the pressure received and storing it in the entity's whistle-blower portal
CRequesting restructuring of responsibilities to eliminate involvement with the pressuring individual
DAgreeing, under pressure from a superior, to certify a financial statement as Ind AS-compliant despite known non-compliance with Ind AS 19
Answer & Solution
Correct answer: D. Agreeing, under pressure from a superior, to certify a financial statement as Ind AS-compliant despite known non-compliance with Ind AS 19
Certifying a known non-compliant statement as compliant breaches professional behaviour and integrity even if dollar effects are eventually corrected — the explicit attestation is the breach. The other options are themselves examples of safeguards the Code endorses.
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