A. With respect to the "Credibility" standard of ethical professional conduct, each IMA member has a responsibility to:

1) Communicate information fairly and objectively.

2) Disclose all relevant informtion that could reasonably be expected to influence an intended user's understanding of the reports, analyses, or recommendations.

3) Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.

B. To recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity is a responsibility of an IMA member with respect to the "Competence" standard of ethical conduct.

C. With respect to the "Credibility" standard of ethical professional conduct, each IMA member has a responsibility to:

1) Communicate information fairly and objectively.

2) Disclose all relevant informtion that could reasonably be expected to influence an intended user's understanding of the reports, analyses, or recommendations.3) Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.

D. With respect to the "Credibility" standard of ethical professional conduct, each IMA member has a responsibility to:

1) Communicate information fairly and objectively.

2) Disclose all relevant informtion that could reasonably be expected to influence an intended user's understanding of the reports, analyses, or recommendations.3) Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.