Which of the following is NOT considered as market abuse?

Prepare for the ACA ICAEW Tax Compliance Exam. Study with flashcards and multiple choice questions, each question has hints and explanations. Get ready for your exam!

Maintaining transparent trading processes is not considered market abuse because it aligns with regulatory expectations that promote fairness and integrity in the financial markets. Transparency refers to the clarity and openness of trading activities, ensuring that all participants have access to the same information and can make informed decisions. This principle is foundational in curbing market abuse and fostering trust among investors and stakeholders.

In contrast, the other scenarios described—dissemination of false information, providing misleading transaction data, and manipulating prices through unauthorized actions—are explicit examples of market abuse. These actions undermine the integrity of the market, mislead investors, and can lead to significant consequences, both for individuals involved and for the market as a whole. They create an uneven playing field and violate legal and regulatory standards designed to protect market participants and ensure fair trading practices.

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