Which of the following is not one of the ethical standards included in the institute of management accountants (ima) statement of ethical professional practice?

(a) objectivity.
(b) integrity.
(c) competence.
(d) credibility.
(e) confidentiality.

The correct answer is option (A) . Objectivity is not one of the ethical standards included in the Institute of Management Accountants (IMA) Statement of Ethical Professional Practice.

Explanation:

The Institute of Management Accountants (IMA) Statement of Ethical Professional Practice are integrity, competence, credibility and confidence.

Integrity.  Management accountants are also required to uphold very high levels of integrity. The ethical standards therefore require them to avoid any conduct that would prejudice carrying out duties ethically.They are also required to contribute to a positive ethical culture by shunning any activity that might discredit the profession.  

Competence. As a measure of ensuring high competency levels,the Institute of Management Accountants (IMA) requires management accountants to sustain a high degree of professional expertise.They urge management accountants to consistently expand their knowledge and skills.

Credibility. The ethical standards championed by the Institute of Management Accountants (IMA) also emphasizes a high level of credibility. It asserts that management accountants should communicate information fairly and objectively, providing all relevant information that could reasonably be expected to influence judgment.

Confidentiality. All management accountants are required to retain a high level of confidentiality.The ethical standards prescribes that all information obtained while performing their tasks should be kept confidential except when disclosure is authorized or legally required. Additionally, confidential information should not be used for unethical or illegal advantage.

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explanation:

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