It is important that management accounting follow certain ethical principle. Please specify which of the following statements regarding the competence of an accountant is true?

a.Be free of conflicts of interest in the performance of professional duties.

b.Some other activity not listed here.

c.Do not breach the trust of clients and employers.

d.Do not disclose information acquired in the course of professional work, except where there is a legal or professional duty to disclose.

e.At all times safeguard the interest of the client and employers, provided they do not conflict with their duty to the community.