Karlene is the new managerial accountant at the Bay Beach House Restaurant. Karlene complies with principles and standards that help accountants deal with ethical challenges that she can encounter in the workplace. The principles and standards ensure that management accountants exhibit the highest level of ethical behavior. The four ethical standards include competence, confidentiality, integrity, and credibility. Which of the following requires management accountants comply with the four ethical standards?

A. Certified Management Accountant (CMA)

B. The Federal Reserve Board

C. IMA's Statement on Ethical Professional Practice

D. Certified Public Accountant (CPA)

E. SarbanesminusOxley Act of 2002