Refraining from disclosing confidential information acquired in the course of their work is an example of the ethical standard of competence for Management Accountants.

Question

Quizplus · Accepted Answer

Refraining from disclosing confidential information is an example of the ethical standard of confidentiality, not competence. Competence involves maintaining professional skills and knowledge.

Refraining from Disclosing Confidential Information Acquired in the Course of Their