1. IMA's statement of ethical professional practice includes a section, resolution of ethical conflict, which describes courses of action to resolve the problem. which course of action listed below is considered an action of last recourse?

a. follow your organization's established policies on the resolution of the ethical problem

b. discuss the issue with your immediate supervisor, or other supervisor in the chain of command if the immediate supervisor is involved in the ethical problem

c. initiate a confidential discussion with an impartial advisor

d. consult an attorney

e. leave the organization

2. IMA's statement of ethical professional practice applies to

a. all members of the institute of management accounting

b. certified management accountants only

c. all accountants

d. all management accountants