A. Practitioners of management accounting and financial management have an obligation to their profession to maintain the highest standards of ethical conduct.

B. Practitioners of management accounting and financial management have an obligation to the organizations they serve to maintain the highest standards of ethical conduct.

C. Practitioners of management accounting and financial management have an obligation to the public to maintain the highest standards of ethical conduct.

D. Practitioners of management accounting and financial management have an obligation to the public, their profession, the organizations they serve, and themselves to maintain the highest standards of ethical conduct. Their immediate family members are not included.