高顿网校CMA责任小编在此为各位考生提供考试习题练习如下，你知道答案吗？
　　Recently Fan Club Inc. submitted a budget for the coming year to management. Included in the budget were the plans for a new product, a rechargeable fan. The new fan will not only last longer than the competitor’s product but is also more quiet. While not yet approved, the budget called for aggressive advertising to support its sales targets, as the business community was not yet aware that Fan Club was close to production of a new fan. A member of the management accounting staff “shared” the budget with a distributor. In accordance with IMA’s “Statement of Ethical Professional Practice,” which one of the following would best represent an ethical conflict in this situation?
　　A. The budget has not been approved and therefore is not for publication.
　　B. The price has not been established, so expectations must be managed.
　　C. The staff member exposed the company to a potential lawsuit.
　　D. The employee should refrain from disclosing confidential information.
　　正确答案：D
　　你做对了吗？
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