Certified Management Accountants (CMA)must complete a specified number of continuing professional education credits each reporting period.Which of the four standards of ethical conduct issued by the Institute of Management Accountants likely motivated this requirement?
A) Confidentiality
B) Competence
C) Integrity
D) Objectivity

Question

Quizplus · Accepted Answer

The standard of ethical conduct related to competence states that management accountants have a responsibility to maintain professional knowledge and skills. Requiring CMAs to complete continuing professional education credits supports this standard by ensuring that they stay up-to-date with new developments in their profession.

Certified Management Accountants (CMA)must Complete a Specified Number of Continuing