Disciplinary process

The purpose of the disciplinary process is:

• to protect the public
• to maintain public confidence in the management accounting profession
• to declare and uphold proper standards of conduct in the profession.

The process has three tiers, involving three professional conduct committees: the investigation, disciplinary and appeal committees. They consider complaints against CIMA members and registered students when their conduct is alleged to have fallen short of good professional practice and standards.

Conduct committees must act fairly and without bias. Their decisions must be reasonable and based only upon the evidence before them.

CIMA cannot provide legal advice, nor can the disciplinary process determine fee or trade disputes, or provide compensation or restitution.

Adverse findings made against members and students by the conduct committees are reported in the media and listed on our published decisions page.

Find out more about each committee.

See our members' handbook for regulation and best practice.