The Duties to Employers standard requires that members and candidates must not do which of the following?

• A. Accept any gifts that might compromise independence and objectivity.
• B. Deprive their employer of their skills and abilities as related to their employment.
• C. Accept compensation competing with their employer's interest and with the written consent of all parties involved.
• D. Fail to report conflicts of interest.

Answer: (B)

Loyalty to the employer requires that members and candidates do not deprive their employer of their skills and abilities as related to their employment. In practice, this means you should devote your professional time, effort, and expertise to fulfilling your job responsibilities and not subtly withhold or divert those capabilities in a way that harms the employer’s operations or interests. The duty emphasizes being reliable and fully contributing to the employer’s objectives, rather than reducing your effectiveness or availability.

The other situations describe separate ethics obligations: gifts that could compromise independence fall under independence and objectivity; accepting compensation that competes with the employer’s interest (even if with written consent) touches on conflicts of interest and competing interests; and failing to report conflicts of interest concerns disclosure of conflicts.