13 Jan According to the IMA’s Statement of Ethical Profes
According to the IMA’s Statement of Ethical Professional Practice (reproduced in the chapter), management accountants should follow four standards: competence, confidentiality, integrity, and credibility. Each of these standards contains specific responsibilities. Classify each of the following responsibilities according to the standard it addresses. 1. Communicate information fairly and objectively. 2. Recognize and communicate professional limitations that would preclude responsible judgment or successful performance of an activity. 3. Mitigate actual conflicts of interest. Regularly communicate with business associates to avoid apparent conflicts of interest. Advise all parties of any potential conflicts. 4. Provide decision support information and recommendations that are accurate, clear, concise, and timely. 5. Abstain from engaging in or supporting any activity that might discredit the profession. 6. Disclose all relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, analyses, or recommendations. 7. Inform all relevant parties regarding the appropriate use of confidential information. Monitor subordinates’ activities to ensure compliance. 8. Perform professional duties in accordance with relevant laws, regulations, and technical standards. 9. Refrain from engaging in any conduct that would prejudice carrying out duties ethically. 10. Keep information confidential except when disclosure is
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