This question pertains to Cost Accounting: In pursuing organizational strategy, cost and management accountants want to instill trust between and among themselves and their constituents, including other organizational members of the independent auditing firm. The IMA has a code of conduct for management accountants.

a) List and explain each of the major guidelines of the IMA's code.

b) What steps should a cost or managment accountant who detects unethical behavior by his or her supervisor take before deciding to resign?