Which of the following is NOT one of CIMA's Fundamental Principles (PIPCO)?

• A. Accountability
• B. Integrity
• C. Objectivity
• D. Confidentiality

Answer: (A)

The concept being tested is recognizing which principles are included in CIMA’s Fundamental Principles (PIPCO). The five PIPCO principles are Professionalism (often captured as Professional Competence and Due Care and Professional Behavior), Integrity, Objectivity, and Confidentiality. Accountability isn’t part of that set. So the option describing accountability doesn’t fit the PIPCO framework. The other choices—Integrity, Objectivity, and Confidentiality—are explicitly part of PIPCO, which is why they align with the fundamental principles.