3. Under the IMA's standard of ethical practice, an accounting professional can consider informing authorities or individuals not employed by the organization when an ethical dilemma occurs about an accounting or financial reporting matter if he/she ...?

A. informs the external auditors who tell him/her to lodge report to the appropriate authorities.

B. reports to his/her immediate superior but was told to forget about the matter.

C. believes there is a clear violation of the law.

D. believes there has been an ethical violation.