Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Which of the following is a purpose of the International Federation of Accountants?
A Agreement of legally binding financial reporting standards across all member accountancy organisations
B Prevention of international financial crimes, such as money laundering and insider dealing
C Promotion of ethical standards in all member organisations
D Development of universally applicable detailed rules to deter inappropriate behaviours
Answer：
C
IFAC has no legal powers against businesses, nor does it set financial reporting standards. It is an accounting association member body which promotes educational and ethical standards of behaviour amongst its member bodies, through a code of ethics and behaviour, but does not prescribe detailed rules on this.
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