Barriers to communication are obstacles preventing effective information exchange. Physical barriers include noise (ambient sounds), distance, and poor channel quality. Semantic barriers involve language differences, technical jargon, and misinterpreted symbols. Psychological barriers include biases, emotions, anxiety, and lack of trust. Organizational barriers comprise hierarchical structures (filtering), gatekeeping (selective information), and conflicting objectives. Cultural barriers include different communication norms and values. To overcome barriers: use clear language, choose appropriate channels, ensure feedback mechanisms, establish trust, and confirm understanding. In professional accounting contexts, barriers often arise from technical complexity—clients may not understand accounting terminology. Solutions include using plain language, providing visual aids, and confirming comprehension through questions. Documentation prevents miscommunication by creating records. Exam tip: Identify the specific type of barrier in scenarios and propose targeted solutions addressing that barrier category.