As the accountant of Casey Computer, Co., you are aware of Casey's weak financial condition. Casey is close to signing a lucrative contract that should ensure its future. The controller states that the company must report a profit this year. He suggests, "Two customers have placed orders that are scheduled to be shipped January 3, when production of those orders is completed. Let's record the goods as finished and bill the customer on December 31 so we can show the profit from those orders in the current year."
Which IMA standards of ethical practice would the controller be violating?
a. Competence, integrity, and credibility
b. Competence, confidentiality, integrity, and credibility
c. Competence, confidentiality, and credibility
d. Confidentiality, Integrity, and credibility
e. Competence, confidentiality, and integrity