An accountant for a company has not used readily available professional development opportunities to stay aware of changes in tax laws and applied previous tax rules to the most recent tax return, resulting in an overpayment of income tax Using IMA's Statement of Ethical Professional Practice, how would the accountant's behavior best be described?

An accountant for a company has not used readily available professional development opportunities to stay aware of changes in tax laws and applied previous tax rules to the most recent tax return, resulting in an overpayment of income tax Using IMA’s Statement of Ethical Professional Practice, how would the accountant’s behavior best be described?

An accountant for a company has not used readily available professional development opportunities to stay aware of changes in tax laws and applied previous tax rules to the most recent tax return, resulting in an overpayment of income tax Using IMA’s Statement of Ethical Professional Practice, how would the accountant’s behavior best be described?
A . The accountant has complied with the competence standard if the lack of professional development is disclosed to supervisors
B. The accountant has complied with the competence standard if the lack of professional development is disclosed in any reports or analyses the accountant produces
C. The accountant has not complied with the credibility standard but has complied with the competence standard
D. The accountant has not complied with the competence standard

Answer: D