Answer (A) is correct . One of the responsibilities of an IMA member under the competence standard is to “maintain an appropriate level of professional expertise by continually developing knowledge and skills.”? (S)he must also “perform professional duties in accordance with relevant laws, regulations, and technical standards.”? The third requirement under this standard is to “provide decision support information and recommendations that are accurate, clear, concise, and timely.”
Answer (B) is incorrect because The confidentiality standard concerns an IMA member’s responsibility not to disclose or use the firm’s confidential information.
Answer (C) is incorrect because The integrity standard pertains to conflicts of interest, avoidance of acts discreditable to the profession, and refraining from activities that prejudice the ability to carry out duties ethically.
Answer (D) is incorrect because Credibility is the fourth standard of IMA’s Statement of Ethical Professional Practice . It requires that information be communicated “fairly and objectively,” and that all information that could reasonably influence users be disclosed.
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