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发布时间：2006-08-13 22:43     点击：

　　Practitioners of management accounting and financial management have an obligation to the public, their profession, the organization they serve, and themselves, to maintain the highest standards of ethical conduct. In recognition of this obligation, the Institute of Management Accountants has promulgated the following standards of ethical conduct for practitioners of management accounting and financial management. Adherence to these standards, both domestically and internationally, is integral to achieving the Objectives of Management Accounting. Practitioners of management accounting and financial management shall not commit acts contrary to these standards nor shall they condone the commission of such acts by others within their organizations.



　　　　　　　　　　　　　　　　　　　　　COMPETENCE

　　Practitioners of management accounting and financial management have a responsibility to:

　　　Maintain an appropriate level of professional competence by ongoing development of their knowledge and skills.

　　　Perform their professional duties in accordance with relevant laws, regulations, and technical standards.

　　　Prepare complete and clear reports and recommendations after appropriate analyses of relevant and reliable information.



　　　　　　　　　　　　　　　　　　　　CONFIDENTIALITY

　　Practitioners of management accounting and financial management have a responsibility to:

　　　Refrain from disclosing confidential information acquired in the course of their work except when authorized, unless legally obligated to do so.

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