Final answer:
The behavior not required by the IMA's code of ethics is 'Timeliness'. The code focuses on competence, integrity, confidentiality, and credible communication. Therefore, correct option is E.
Step-by-step explanation:
The behavior that is not required by the Institute of Management Accountants' code of ethics is E. Timeliness. The IMA's code of ethics emphasizes competence, integrity, maintenance of confidentiality, and communication of information in a credible manner.
These elements ensure that management accountants act in ways that uphold the profession's standards and maintain public trust. While timeliness is important in many professional scenarios, it is not explicitly stated in the IMA's ethical requirements.
Codes of ethics are crucial across various fields, from business to technology. They serve as guidelines for acceptable behavior within a profession and help individuals to understand their ethical obligations.
Professional organizations, like the IMA, design these codes to reflect the values of the society and to regulate the actions of their members to maintain a standard of practice that is responsible and trustworthy.