The Certified Management Accountants of Canada (CMA)Competency Map includes guidelines for the Professionalism and Ethical Behaviour (E3)of its members, which include the following:
3.1.1 Describes and develops the personal attributes required of a professional accountant.
3.1.4 Treats others in a professional manner.
3.1.5 Maintains legal and ethical standards in both public and private life.
Indicate, with the appropriate reference #, the applicable competency for each of the following examples. Each numbered item has only one correct response.
____ 1. Avoid actual or apparent conflicts of interest
____ 2. Communicate information fairly
____ 3. Communicate unfavorable as well as favorable information and professional judgments or opinions
____ 4. Disclose fully all relevant information that could reasonably be expected to influence an intended user's understanding of the reports, comments, and recommendations presented
____ 5. Inform subordinates as appropriate regarding the privacy of information acquired in the course of their work
____ 6. Monitor subordinates' activities to assure the maintenance of privacy
____ 7. Perform their professional duties in accordance with relevant laws and regulations
____ 8. Prepare clear and complete reports after appropriate analysis of relevant and reliable information
____ 9. Refrain from disclosing restricted information acquired in the course of their work except when authorized, unless legally obligated to do so
____ 10. Refrain from engaging in any activity that would prejudice their ability to carry out their duties ethically

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The Answer of The Certified Management Accountants of Canada (CMA)Competency Map includes guidelines for the Professionalism and Ethical Behaviour (E3)of its members, which include the following:
3.1.1 Describes and develops the personal attributes required of a professional accountant.
3.1.4 Treats others in a professional manner.
3.1.5 Maintains legal and ethical standards in both public and private life.
Indicate, with the appropriate reference #, the applicable competency for each of the following examples. Each numbered item has only one correct response.
____ 1. Avoid actual or apparent conflicts of interest
____ 2. Communicate information fairly
____ 3. Communicate unfavorable as well as favorable information and professional judgments or opinions
____ 4. Disclose fully all relevant information that could reasonably be expected to influence an intended user's understanding of the reports, comments, and recommendations presented
____ 5. Inform subordinates as appropriate regarding the privacy of information acquired in the course of their work
____ 6. Monitor subordinates' activities to assure the maintenance of privacy
____ 7. Perform their professional duties in accordance with relevant laws and regulations
____ 8. Prepare clear and complete reports after appropriate analysis of relevant and reliable information
____ 9. Refrain from disclosing restricted information acquired in the course of their work except when authorized, unless legally obligated to do so
____ 10. Refrain from engaging in any activity that would prejudice their ability to carry out their duties ethically

The Certified Management Accountants of Canada (CMA)Competency Map Includes Guidelines