A Member in Business who prepares or presents information must do so fairly, honestly and in line with professional standards, describing the nature of the information clearly, not omitting anything with intent to mislead, and exercising discretion in a way that is not intended to deceive. The Member must not be associated with misleading information and may rely on the work of others only where that reliance is reasonable. Under AUST R220.9.1 a Member who is not satisfied that an employer's financial statements comply with Australian Accounting Standards notifies those charged with governance and documents it, and if the entity is subject to statutory audit also informs the auditor. If the matter is not resolved the Member refuses to be associated with the information and considers resignation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.