Which of the following is not an element of competency?
A) To develop appropriate knowledge about a particular subject.
B) To perform duties in accordance with relevant laws.
C) To perform duties in accordance with relevant technical standards.
D) To refrain from engaging in an activity that would discredit the accounting profession.
E) To prepare clear reports after an analysis of relevant and reliable information.

Question

Quizplus · Accepted Answer

Refraining from engaging in an activity that would discredit the accounting profession is related to ethical behavior, not competency. Competency involves knowledge, skills, and the ability to perform duties effectively.

Which of the Following Is Not an Element of Competency