The Statement of Ethical Professional Practice promulgated by the Institute of Management Accountants specifically states, among other things, that management accountants have a responsibility to inform responsible journalists of any wrongdoing they uncover in the organization.

Question

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The Statement of Ethical Professional Practice does not specifically mention responsible journalists as the audience to whom management accountants should report any wrongdoing. Instead, it states that management accountants have a responsibility to report any material violations of laws or regulations to those within the organization who can take appropriate action to address the violation. They may also disclose such information to external parties as permitted by law or when authorized by their organization's policies.

The Statement of Ethical Professional Practice Promulgated by the Institute