The Institute of Management Accountants' Statement of Ethical Professional Practice requires managerial accountants to meet standards regarding competence, confidentiality, integrity, and

credibility. Consider the following situations. Which standard$($s$)$ is$($are$)$ violated in each situation?

$($Click the icon to view the situations.$)$

a$.$ Providing earnings information to your brother before it is publicly announced violates the

standard.

b$.$ Stealing from your employer is a violation of the

standard.

c$.$ Skipping continuing education sessions could violate the requirement to maintain professional

If your company paid for you to attend the conference, skipping the sessions also violates the

standard.

d$.$ Failing to read the specifications of the software package before purchasing it violates the

standard.

e$.$ Failing to provide top management with detailed job description information violates the

standard.

If you did not provide the information because you fear losing your position also violates the

standard.

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a$.$ You tell your brother that your company will report earnings significantly above financial analysts' estimates.

b$.$ You see others take home office supplies for personal use. As an intern, you do the same thing, assuming that this is

a "perk."

c$.$ At a company$-$paid conference on e$-$commerce, you skip the afternoon session and go sightseeing.

d$.$ You failed to read the detailed specifications of a new accounting software package that you asked your company to

purchase. After it is installed, you are surprised that it is incompatible with some of your company's older accounting

software.

e$.$ You do not provide top management with the detailed job descriptions they requested because you fear they may use

this information to cut a position in your department.

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