The ethical standard that assigns a cost accountant the responsibility to perform professional duties in accordance with relevant laws, regulations, and technical standards is:

The correct answer is competence.

Explanation:

Professional competence is made up of knowledge, skills, values, ethics and attitude; With all these qualities, the professional can perform his duties competently. These skills are developed to the extent that more experience with the practice is acquired, also the professional acquires the commitment to be constantly updated and lifelong learning.

The profession serves the interest of the public, so demand for the guarantee and assurance of work, in that sense the ideal is to have a goal of continuous professional development that contributes to integral growth.