Question 8 (6 points) Kim is the senior management accountant in Sam Ltd. Kim has been informed by one of his junior staff who interacts with finance department, one of the mangers is involving in manipulating the numbers in their books and it is affecting the budgeted reports prepared by the management accountant team. However, Kim decided not to do anything as he is leaving Sam Ltd in few months. Required: State two of the ethical standards, as provided by the Institute of Management Accountants (IMA) Statement of Ethical Professional Practice, which are being jeopardized by Kim and justify why these two standards are being jeopardized