According to the IMA’s Statement of Ethical Professional Practice management accountants should follow four standards: competence, confidentiality, integrity, and credibility. Each of these standards contains specific responsibilities. Classify each of the following responsibilities according to the standard it addresses.

Responsibility:
1. Maintain an appropriate level of professional expertise by continually developing knowledge and skills.
2. Recognize and communicate professional limitations that would preclude responsible judgment or successful performance of an activity.
3. Disclose all relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, analyses, or recommendations.
4. Disclose delays or deficiencies in information, timeliness, processing, or internal ­controls in conformance with organization policy and/ or applicable law.
5. Perform professional duties in accordance with relevant laws, regulations, and ­technical standards.
6. Abstain from engaging in or supporting any activity that might discredit the profession.
7. Refrain from engaging in any conduct that would prejudice carrying out duties ethically.
8. Provide decision support information and recommendations that are accurate, clear, concise, and timely.
9. Keep information confidential except when disclosure is authorized or legally required.
10. Communicate information fairly and objectively.
11. Refrain from using confidential information for unethical or illegal advantage.
12. Inform all relevant parties regarding the appropriate use of confidential information. Monitor subordinates’ activities to ensure compliance.
13. Mitigate actual conflicts of interest. Regularly communicate with business associates to avoid apparent conflicts of interest. Advise all parties of any potential conflicts.