ATT - Professional Responsibilities and Ethics Exam Questions With
Correct Answers 100% Verified
PRPG - CORRECT ANSWER -Professional Rules and Practice Guidelines
Who does PRPG apply to? - CORRECT ANSWER -All CIOT and ATT members and students
Members have a duty to act with - CORRECT ANSWER -Reasonable care and skill, honesty,
integrity, impartiality and professionalism
Duties are owed by members to - CORRECT ANSWER -Clients, employers, employees, partners,
co-directors and generally
What are you advised to observe when applying the rules and guidance in practice? - CORRECT
ANSWER -The spirit, as much as the letter of PRPG
What is the Tax Disciplinary Board responsible for? - CORRECT ANSWER -The Taxation
Disciplinary Scheme, within which complaints regarding members professional conduct are
handled
What is a member in practice - CORRECT ANSWER -A member(including students) who provides
taxation services on a full-time or part-time basis as a sole practitioner, partner in a partnership,
a member of a LLP, a proprietor of an unincorporated body or a director of or an employee of a
company providing taxation services in which they have a financial interest which represents 5%
or more of the equity capital
Fundamental Priciples - CORRECT ANSWER -Integrity, Objectivity, professional competence and
due care, confidentiality, professional behaviour
Correct Answers 100% Verified
PRPG - CORRECT ANSWER -Professional Rules and Practice Guidelines
Who does PRPG apply to? - CORRECT ANSWER -All CIOT and ATT members and students
Members have a duty to act with - CORRECT ANSWER -Reasonable care and skill, honesty,
integrity, impartiality and professionalism
Duties are owed by members to - CORRECT ANSWER -Clients, employers, employees, partners,
co-directors and generally
What are you advised to observe when applying the rules and guidance in practice? - CORRECT
ANSWER -The spirit, as much as the letter of PRPG
What is the Tax Disciplinary Board responsible for? - CORRECT ANSWER -The Taxation
Disciplinary Scheme, within which complaints regarding members professional conduct are
handled
What is a member in practice - CORRECT ANSWER -A member(including students) who provides
taxation services on a full-time or part-time basis as a sole practitioner, partner in a partnership,
a member of a LLP, a proprietor of an unincorporated body or a director of or an employee of a
company providing taxation services in which they have a financial interest which represents 5%
or more of the equity capital
Fundamental Priciples - CORRECT ANSWER -Integrity, Objectivity, professional competence and
due care, confidentiality, professional behaviour
