Which of the following is NOT among the fundamental ethical principles listed?

• A. Professional Competence and due care
• B. Integrity
• C. Confidentiality
• D. Transparency

Answer: (D)

In professional ethics for accountants, the fundamental principles are integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Transparency, while important in reporting and communication, is not one of these core principles. So the choice describing transparency is the one that isn’t among the fundamental principles. The other items—integrity, confidentiality, and professional competence and due care—are all recognized fundamental principles that guide ethical conduct.