At ABC Company, the controller is responsible for directing the budgeting process. In this role,

The controller has significant influence with executive management as individual department

Budgets are modified and approved. For the current year, the controller was instrumental in the

Approval of a particular line managers budget without modification, even though significant

Reductions were made to the budgets submitted by other line managers. As a token of appreciation, the line manager in question has given the controller a gift certificate for a popular local restaurant.

In considering whether to accept the certificate, the controller should refer to which section of IMAs Statement of Ethical Professional Practice.

1- Confidentiality

2- Competence

3- Integrity

4- Credibility

Justify your choice?