Answer (C) is correct . Credibility is the fourth part 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.
Answer (A) is incorrect because The competence standard pertains to the IMA member’s responsibility to maintain his/her professional skills and knowledge. It also pertains to the performance of activities in a professional manner.
Answer (B) is incorrect because Legality is not addressed in IMA’s Statement of Ethical Professional Practice .
Answer (D) is incorrect because The confidentiality standard concerns the IMA member’s responsibility not to disclose or use the firm’s confidential information.
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