The Institute of Management Accountants (IMA) has developed ethical standards for management accountants. What four categories has the IMA classified these standards into?
A) Reliability, Objectivity, Commitment, and Competence
B) Objectivity, Integrity, Commitment, and Confidentiality
C) Observation, Integrity, Closure, and Competence
D) Competence, Objectivity, Integrity, and Confidentiality
E) Reliability, Understandability, Flexibility, and Integrity