Corporations have the responsibility to issue financial statements that are timely, accurate, and transparent, reflecting all the transactions of the company. Which of the following documents refer to this responsibility?
I. IMA’s Statement of Ethical Professional Practice
II. SOX Section 406: Code of Ethics for Senior Financial Officers
III. IMA’s Statement on Management Accounting “Values and Ethics: From Inception to Practice”
IV. U.S. Foreign Corrupt Practices Act