Which of the Following Is Not an Element of Competency

Multiple Choice

Which of the following is not an element of competency?

A) To develop appropriate knowledge about a particular subject.
B) To perform duties in accordance with relevant laws.
C) To perform duties in accordance with relevant technical standards.
D) To refrain from engaging in an activity that would discredit the accounting profession.
E) To prepare clear reports after an analysis of relevant and reliable information.