Which of the following is NOT one of the five key ethical principles?

The five key ethical principles commonly recognized in the context of accounting and auditing are integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Among these principles, integrity refers to being honest and straightforward in all professional relationships, while objectivity emphasizes the importance of being impartial and free from bias in decision-making.

Confidentiality is another crucial principle that obliges professionals to respect the privacy of information acquired in their professional role and not disclose it without proper authority, unless legally obligated.

Autonomy, on the other hand, does not appear as one of the key ethical principles in this context. It generally relates to the right of individuals to make their own choices and decisions, which is more associated with fields like healthcare or personal rights rather than specifically accounting and auditing ethics.

Therefore, recognizing that autonomy is not included in the list of key ethical principles helps clarify the importance of understanding these principles as they apply specifically to the ethical framework within the accounting profession.