Accounting Multiple Choice Question – 12 November 2026

Which ONE of the following should an auditor consider NOT if there is a threat to independence?

Select ONE answer:

1. Withdrawing from the engagement
2. Applying specific safeguards
3. Making disclosures to the client
4. Making disclosures to ICAEW

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 4

1. Not correct
2. Not correct
3. Not correct
4. Correct – Making disclosures to ICAEW is no substitute for the other options.

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