Ethics

CIMA is committed to upholding the highest ethical and professional standards, and to maintaining public confidence in management accounting. CIMA members and students are required to comply with the CIMA Code of Ethics and to adopt the fundamental principles to their working lives.

The CIMA Code of Ethics is based on the IFAC handbook of the code of ethics for professional accountants, from the International Ethics Standards Board of Accountants (IESBA). 

On the ethics resources page we provide a range of resources and guidance to support you in upholding the code. Alternatively see our ethics support guide to get an overview of all available resources.

Professional conduct

Members and students must avoid actions or situations which are inconsistent with their professional obligations. Should you have any concerns around the conduct of a CIMA member or student, contact professional conduct.

Student ethics support tool

Student ethics support tool

This interactive e-tool gives you an overview of the CIMA Code of Ethics, the importance of ethics in the workplace, and how ethical considerations may appear in the CIMA exams.

Access the tool.


Ethics reports

Ethics reports

Read the latest about ethics, sustainability and responsible business, including the 'Acting under pressure' and 'Fact or fiction' reports.

Access more ethics and sustainability reports.

Ethics newsreel

Ethics newsreel

This webcast asks what we have learnt from the 2008 financial crisis, where we are heading and what the responsibilities of management accountants are.

Watch the newsreel.

Ethics CPD e-tool

Ethics CPD e-tool

Would you know what to do in a situation that conflicts with the CIMA code of ethics? What decision process would you go through and what choices would you make for action?

 Try the ethics CPD e-tool.

Reputational risk

Understanding reputational risk

Read the key findings from the discussions at the Malaysian Institute of Integrity and CIMA roundtable on reputational risk, based on a global CGMA survey.

Read the report.