A- 1

A- 2 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- 3 Principles IMA Statement of Ethical Professional Practice IMA’s overarching ethical principles include:  Honesty,  Fairness,  Objectivity, and  Responsibility.

A- 4 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

A- 5 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.

A- 6 Copyright © 2012 John Wiley & Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful. Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc. The purchaser may make back-up copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein. Copyright