Final answer:
Credibility" is not a feature of the "Credibility" standard contained in the IMA's Statement of Professional Ethical Standards. The IMA's recognized ethical standards are Competence, Confidentiality, and Integrity. (option d)
Step-by-step explanation:
The "Credibility" standard is not explicitly mentioned in the IMA's Statement of Professional Ethical Standards. The IMA (Institute of Management Accountants) outlines four ethical standards: Competence, Confidentiality, Integrity, and Credibility is not among them.
Competence refers to the obligation of management accountants to maintain a high level of professional expertise. Confidentiality involves the responsibility to keep sensitive information confidential. Integrity pertains to the need for honesty and fair dealing. However, the specific standard of "Credibility" is not part of the IMA's ethical framework.
This conclusion is based on the understanding of the IMA's ethical standards, as of my knowledge cutoff date is January 2022. It's essential to refer to the latest version of the IMA's Statement of Professional Ethical Standards for any updates or changes to their ethical guidelines.