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Answer (C) is correct . To resolve an ethical problem, the financial manager/management accountant’s first step is usually to consult his/her immediate superior. If that individual is involved, the matter should be taken to the next higher level of management.

Answer (A) is incorrect because Practitioners of management accounting and financial management have an obligation to the public, their profession, the organization they serve, and themselves, to maintain the highest standards of ethical conduct.
Answer (B) is incorrect because The audit committee would be consulted first only if it were the next higher managerial level.
Answer (D) is incorrect because If the superior is involved, the next higher managerial level should be consulted first.