Which of the Following Is Not a Duty of a Management

Multiple Choice

Which of the following is not a duty of a management accountant under the IMA Statement of Ethical Professional Practice's credibility standard?

A) Communicate information fairly and objectively.
B) Disclose all relevant information that could reasonably be expected to influence an intended user's understanding of the reports, analyses, or recommendations.
C) Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.
D) Disclose information when only good for financial performance improvements.