Association of Chartered Certified Accountants (ACCA) Certification Practice Test

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Which of the following is NOT included as personal data?

Opinions about an individual
Details about a business entity
Identifiers like name and address
Health information of an individual

The correct answer is: Details about a business entity

The reason the answer is correct is that personal data is typically defined as any information that relates to an identified or identifiable individual. This includes identifiers such as names, addresses, and health information, as they can directly or indirectly relate to a person. Details about a business entity, however, do not pertain to an individual in the same manner; they refer to facts about a company rather than specific information that can be used to identify an individual. Business entity details usually include aspects like business registration numbers, addresses related to the business, or financial information exclusive to the corporate entity rather than to individuals. Therefore, in the context of personal data legislation and practices, opinions about an individual and health information can both directly relate to an individual's personal life, while details about a business entity do not. This distinction clarifies why business-related information is not classified as personal data.