Professionalism and ethics are at the core of CIMA’s activities. Every CIMA member and registered student has a duty to abide by the Laws of the Institute, to observe the highest standards of conduct and integrity, and to uphold the good standing and reputation of the profession. They must also refrain from any conduct which might discredit the profession.

CIMA members and registered students falling short of CIMA’s standards may be guilty of misconduct. CIMA has a conduct process for investigating allegations of misconduct and dealing appropriately with those instances of misconduct that are proved.

If you believe that a CIMA member or registered student has not upheld the standards of professionalism and competence required of them you may wish to make a complaint of misconduct. You will find full guidance on the process, an explanation of what will be expected of you as the complainant and all the necessary forms on the pages that follow.

CIMA does not resolve fee, trade or service disputes or provide compensation or restitution. Nor can it compel its members to provide financial or other redress. See “what CIMA can investigate” for further information and guidance on options for resolving disputes.

CIMA is impartial in matters of complaints against its members. To ensure impartiality, the conduct committees are comprised of a majority of lay members (individuals from a non-accountancy background) and are appointed by an independent external process. CIMA’s own regulator, the Financial Reporting Council (FRC) oversees the conduct processes of CIMA. CIMA is also a prescribed accountancy body (PAB) in the Republic of Ireland and comes under the regulatory jurisdiction of the Irish Auditing and Accounting Supervisory Authority (IAASA)

If you are a member or registered student of CIMA and you have been accused of misconduct please see the CIMA guidance for CIMA members and registered students for a description of the process and guidance on what is expected of you as a respondent.

See the glossary of conduct terms for explanations of the terminology used in the CIMA conduct processes.

If you have any questions or would like further information, please see frequently asked questions.