Which of the followings are most likely to be considered as key management personnel of an entity?
$\begin{array}{|l|l|l|l|}
\hline \text { I. } & \text { Chief Financial Officer } & \text { III. } & \text { Non-executive directors } \
\hline \text { II. } & \text { Admin Officer } & \text { IV. } & \text { General manager } \
\hline
\end{array}$
A) I, II, and III;
B) II, III, and IV;
C) I, III, and IV;
D) I, II, III, and IV.

Question

Quizplus · Accepted Answer

Key management personnel typically include individuals with significant authority and responsibility for planning, directing, and controlling the activities of the entity, such as the Chief Financial Officer, non-executive directors, and the General Manager. The Admin Officer is generally not considered key management personnel.

Which of the Followings Are Most Likely to Be Considered