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IMA Statement of Ethical Professional Practice

What are the guidelines that govern a management accountant’s ethical behavior?

SMA Ethics

This paper:

  • Lists IMA’s ethical principles.
  • Describes the responsibilities of an IMA member.
  • Outlines a course of action when faced with an ethical issue.
Key Insights:

An IMA member is responsible for:

  • Maintaining an appropriate level of competence.
  • Applying accepted rules of confidentially.
  • Behaving with integrity
  • Communicating with credibility 

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