Answer (A) is correct . The competence standard pertains to an IMA member’s responsibility to “recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity.”
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 deals with 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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