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Ethics, integrity & professionalism

CIMA Code of Ethics for professional accountants Logo cima

  CIMA |   Free |   CIMA |   Jan 2015 |   Thought leadership

CIMA has adopted the following code of ethics. Parts A and B of this code are based on the IFAC* Code of Ethics, that was developed with the help of input from CIMA and the global accountancy profession. Part C of the Code was developed in cooperation with the American Institute of Certified Public

Accountants (AICPA).The AICPA and CIMA joined together to create a designation for management accountants, the Chartered Global Management Accountant (CGMA). The CGMA designation is designed to elevate management accounting and further emphasize its importance for businesses worldwide. Part C of the Code is designed to provide guidance to all CIMA members around the world who are members in business and professional accountants in business and, those who hold the CGMA credential. When a CGMA is also a member in public practice the CGMA should also comply with the applicable guidance of the CIMA Code of Ethics and apply the most restrictive provisions. 

Topics covered:
  • Management accounting: Ethics, integrity & professionalism: Ethics, integrity & professionalism

2 Comments/Reflections

Michelle Glavin

Michelle Glavin Jun 2018

The code reminded me of the principles that I must follow and ensure that I carry out the work I do on a daily basis in a professional manner in accordance with the requirements of my professional body.
Stephen White

Stephen White Dec 2015

It is always good to re-read the Code of Ethics to remind myself formally of what underpins my professional body & professional qualification. It is all too easy to overlook this detail when my day is full of report writing and dealing with information requests.