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Ethics, integrity & professionalism

About this topic

Based on the CGMA Competency Framework, these resources allow you to focus on technical, business, people, leadership, and digital skills. All areas are underpinned by the need for ethics, integrity and professionalism. Log in and start learning today.

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7 ethics questions finance professionals should ask prospective employers

This article lists the 7 key questions a candidate should ask when doing due diligence on a prospective employer.

Article Ethics, integrity & professionalism

Ethical due diligence in hiring and assessing professional accountants

This report, produced in partnership with the Institute of Business Ethics, will provide a starting point for any organization seeking to establish an ethical culture.

Report Ethics, integrity & professionalism

The accountant’s role in human rights due diligence

This article summarizes key points of the May 2016 CGMA briefing on the topic and provides additional insights.

Article Ethics, integrity & professionalism

Risks and safeguards

This article presents case studies demonstrating how three companies are becoming more aware and transparent about how ethical issues impact their bottom line..

Article Ethics, integrity & professionalism

How to ensure the effectiveness of risk safeguards

This article discusses management accountant's role in safeguarding against reputational risk and provides relevant case studies.

Article Ethics, integrity & professionalism

Business and human rights: evolution and acceptance

This guide, written in partnership with the Global Compact Network UK, sets out the context for the importance of human rights issues to business and also identifies...

Report Ethics, integrity & professionalism

5 principles of high-quality ethics and compliance programmes

This article shares five principles of high-quality ethics and compliance programmes.

Article Ethics, integrity & professionalism

Managing Responsible Business 2015

This CGMA report outlines the ethical challenges organisations must navigate to succeed in a connected world.

Report Strategy Advanced

Understanding the Impact of Legalized Marijuana on the CPA Profession

This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.

Video Audit Foundational

Sample Client Disclosure Language for Outsourcing Rules

This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.

Article Ethics, integrity & professionalism

AICPA Plain English Guide to Independence

This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.

Report Ethics, integrity & professionalism

CIMA Code of Ethics for professional accountants

Essential reading for CIMA members who as part of their membership must comply with the CIMA Code of Ethics.

Report Ethics, integrity & professionalism