Which of the following statements is TRUE?

a. Wide-spread adherence to ethical standards in an advanced market economy tends to result in a greater variety of goods and services available for sale.

b. The Institute of Management Accountants (IMA) has developed ethical standards for management accountants. IMA classified these standards into four categories: Reliability, Objectivity, Commitment, and Competence.

c. The Standards of Ethical Conduct for Management Accountants developed by the Institute of Management Accountants contain a policy regarding confidentiality that requires management accountants to refrain from disclosing confidential information acquired in the course of their work in all cases not prohibited by law.

d. The Standards of Ethical Conduct for Management Accountants promulgated by the Institute of Management Accountants specifically state that management accountants sole ethical responsibility is to not break any laws