Which of the following is one of CIMA's Fundamental Principles (PIPCO)?

• A. Professional competence and due care
• B. Motivation
• C. Consequences
• D. Accountability

Answer: (A)

The key idea is recognizing which item is included in CIMA’s Fundamental Principles. Professional competence and due care is the principle that underpins how a professional must view their own capabilities and the quality of their work. It means keeping knowledge and skills up to date and performing work with the appropriate level of care and diligence. In practice, this involves continuous development, applying sound professional judgment, planning and reviewing work, and not taking on tasks beyond one’s competence or cutting corners. It sets the baseline for delivering reliable, high-quality work and for identifying when to seek additional expertise.

The other options aren’t part of the Fundamental Principles in this framework. Motivation, consequences, and accountability relate to broader ethical or governance themes, but they aren’t listed as one of the Fundamental Principles (PIPCO) itself.