Principles of Managerial Accounting · free preview
The Institute of Management Accountants and Ethical Standards
The Institute of Management Accountants sets the profession's certification, competence, and ethics framework, and its code of conduct demands competence, confidentiality, integrity, and credibility from every practitioner.
1. The IMA's role
The IMA's role
2. The four standards
The four standards
3. Resolving ethical conflicts
Resolving ethical conflicts
4. Ethics in everyday pressure
Ethics in everyday pressure
5. IMA's primary credential
Which credential does the Institute of Management Accountants administer?
6. Confidentiality scope
Which act would violate the IMA's confidentiality standard?
7. Credibility in practice
A manager asks you to omit an unfavorable variance from the monthly report. Which standard is directly engaged?
8. Resolution ladder order
Under the IMA's resolution process, what is the correct first step for an ethical conflict?
9. Four standards number
The IMA's Statement of Ethical Professional Practice is built on how many standards? Give the number only.
10. Omitting information standard
Deliberately omitting information that would influence a report user's understanding violates the ____ standard. One word.
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