Which of the following is NOT listed as one of the three ethical considerations in accounting?

• A. Integrity
• B. Professional skepticism
• C. Confidentiality
• D. Objectivity

Answer: (C)

In this context, the three ethical considerations highlighted are integrity, objectivity, and professional skepticism. Integrity means being honest and upright in all professional actions. Objectivity requires impartiality and freedom from conflicts of interest, so judgments aren’t biased. Professional skepticism is the disciplined habit of questioning and critically evaluating evidence rather than accepting information at face value.

Confidentiality, while also an important ethical principle that governs safeguarding information, is treated as a separate principle in many frameworks. It’s not part of the trio being emphasized in this item, which is why it’s identified as not listed among the three ethical considerations.