Gíao trình kế toán bằng tiếng anh appendix b

A- 1Appendix B Standards of Ethical Conduct for Management Accountants The Institute of Management Accountants has published and promoted the following standards of ethical conduct for

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Appendix B

Standards of Ethical Conduct for Management Accountants

The Institute of Management Accountants has published

and promoted the following standards of ethical

conduct for management accountants.

IMA Statement of Ethical Professional Practice

IMA’s overarching ethical principles include:

 Honesty,

 Fairness,

 Objectivity, and

 Responsibility

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Standards

IMA Statement of Ethical Professional

Practice

A member’s failure to comply with the following standards may result in disciplinary action.

 Competence,

 Confidentiality,

 Integrity

 Credibility

Resolution of Ethical Conduct

IMA Statement of Ethical Professional Practice

When faced with ethical issues, you should follow your

organization’s established policies on the resolution of such conflict.

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