In the event a member of the Institute of Management Accountants $($IMA$)$ encounters unethical conduct, the member should

contact the IMA's anonymous hotline to determine how elements of the IMA Statement of Ethical Professional Practice could be applied to the ethical issue.

immediately contact an attorney to obtain legal representation in the matter.

first discuss the issue with the CEO or President of the company.

do nothing, since the job of the management accountant requires confidentiality with regards to company matters.