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Joshua Is the Accountant of Seria Inc

Question 149

Multiple Choice

Joshua is the accountant of Seria Inc. Seria has received a bulk order from an overseas client. As a result, the reported earnings of this year will be significantly higher than the estimates of financial analysts. Joshua tells this to one of his friends. Which of the IMA standards has Joshua violated?


A) Objectivity
B) Competence
C) Confidentiality
D) Technicality

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