ATT Ethics chapter 1 +2 Exam Questions with Correct
Answers 100% Verified
Which of the following arewithin the scope of Professional Rules and Practice Guidelines?
1. A student studying for ATT/CTA exams
2. A CTA employed by a LLP offering tax advisory services
3. A CTA- qualified Adviser who has let their CIOT Membership lapse
4. An ADIT affiliate of theCIOT - CORRECT ANSWER -A student studying for the ATT exams, A CTA
employed by LLP offering tax advisory services and a ADIT affiliate of the CIOT
Which one of these are ATT Fundamental principles?
1. Objectivity
2. Courtesy
3. Professional Competence and due care - CORRECT ANSWER -Objectivity and Professional
competence and due care
A member must not obtain or seek professional work in any unprofessional manner, which one
of hte five fundamental priciples does this relate to?
1. Integrity
2. Objectivity
3. Professional Competence and due care
4. Professional Behaviour - CORRECT ANSWER -Integrity
, Manousi, a CTA has been asked by a client to advise on Stamp Duty and land tax. Can Manousi
take this work?
1. Yes, provided that she makes client aware of lack of experience
2. Yes, provided she does not charge for this service
3. Yes, provided she obtains appropiate assistance from a suitably qualified practitioner
4. No, not under any circumstances - CORRECT ANSWER -3. Yes, provided she obtains
appropiate assistance from a suitbly qualified practitioner
Confidential client information may be divulged by a member in which two of the following
cirucmstances?
1. The member can use the information to his personal advantages
2. There is a professional duty to disclose it
3. There is a legal right to disclose it
4. The member believes it to be the best interests of the client - CORRECT ANSWER -2. There isa
professional duty to disclose it
3. There is a legal right to disclose it.
A member must:
1. Take due care in his conduct
2. Take due care in all his professional dealings
According to which one of the fundamental principles within the professional rules and practice
guidelines?
Answers 100% Verified
Which of the following arewithin the scope of Professional Rules and Practice Guidelines?
1. A student studying for ATT/CTA exams
2. A CTA employed by a LLP offering tax advisory services
3. A CTA- qualified Adviser who has let their CIOT Membership lapse
4. An ADIT affiliate of theCIOT - CORRECT ANSWER -A student studying for the ATT exams, A CTA
employed by LLP offering tax advisory services and a ADIT affiliate of the CIOT
Which one of these are ATT Fundamental principles?
1. Objectivity
2. Courtesy
3. Professional Competence and due care - CORRECT ANSWER -Objectivity and Professional
competence and due care
A member must not obtain or seek professional work in any unprofessional manner, which one
of hte five fundamental priciples does this relate to?
1. Integrity
2. Objectivity
3. Professional Competence and due care
4. Professional Behaviour - CORRECT ANSWER -Integrity
, Manousi, a CTA has been asked by a client to advise on Stamp Duty and land tax. Can Manousi
take this work?
1. Yes, provided that she makes client aware of lack of experience
2. Yes, provided she does not charge for this service
3. Yes, provided she obtains appropiate assistance from a suitably qualified practitioner
4. No, not under any circumstances - CORRECT ANSWER -3. Yes, provided she obtains
appropiate assistance from a suitbly qualified practitioner
Confidential client information may be divulged by a member in which two of the following
cirucmstances?
1. The member can use the information to his personal advantages
2. There is a professional duty to disclose it
3. There is a legal right to disclose it
4. The member believes it to be the best interests of the client - CORRECT ANSWER -2. There isa
professional duty to disclose it
3. There is a legal right to disclose it.
A member must:
1. Take due care in his conduct
2. Take due care in all his professional dealings
According to which one of the fundamental principles within the professional rules and practice
guidelines?
