Which of the following is NOT one of the ACCA Ethics Principles?

Profitability is indeed not one of the ACCA Ethics Principles. The ACCA has established a set of ethical guidelines that include principles such as integrity, confidentiality, objectivity, and professional behavior, each aimed at promoting ethical conduct among members and ensuring trust in the profession.

Integrity emphasizes honesty and fairness, requiring professionals to be truthful in all business relationships and to avoid any conduct that could discredit the profession. Confidentiality is crucial, as professionals must respect the privacy of the information they handle and not disclose it without appropriate authority. Objectivity mandates that professionals avoid or manage conflicts of interest, ensuring their judgments are not influenced by personal interests.

Profitability, while important in a business context, does not align with the fundamental ethical principles that guide ACCA members. This principle reflects a business outcome rather than an ethical standard aimed at maintaining professionalism in the accounting and auditing fields.