Gíao trình kế toán bằng tiếng anh appendix b

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.

A- 1


IMA Statement of Ethical Professional
Practice

Principles

IMA’s overarching ethical principles include:

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

Honesty,



Fairness,



Objectivity, and



Responsibility.


IMA Statement of Ethical Professional
Practice

Standards

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

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

Competence,



Confidentiality,



Integrity



Credibility


IMA Statement of Ethical Professional
Practice

Resolution of Ethical Conduct

When faced with ethical issues, you should follow your
organization’s established policies on the resolution of such
conflict.

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A- 5