Question 1
The IMA Statement of Ethical Professional Practice includes which of the following components?
◦ GAAP requirements for ethics
◦ Standards that guide members' conduct
◦ Articles that express members' ethical requirements
◦ Laws that support ethical conduct
Question 2
Which of the following is
not a duty of a management accountant under the IMA Statement of Ethical Professional Practice's credibility standard?
◦ Disclose all relevant information that could reasonably be expected to influence an intended user's understanding of the reports, analyses, or recommendations.
◦ Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.
◦ Disclose information when only good for financial performance improvements.
◦ Communicate information fairly and objectively.