CIMA is committed to upholding the highest ethical and professional standards, and 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. Get the latest responsible business updates from around the world in CIMA's newsletter Ethical Lens.

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.

Changes to the CIMA code of ethics in 2015

CIMA has updated the code of ethics in order to ensure that it remains relevant and reflects the changing dynamics and pressures of the profession. Visit the code of ethics page for the 2015 code of ethics and more guidance to the changes.

Anti-bribery guidance

Student ethics support tool

CIMA members and students worldwide have a responsibility to be fully aware of the implications of anti-corruption legislation in their market and of laws with global reach.

Find more guidance and download the UK Bribery Act leaflet.

Ethics e-learning tools

Ethics reports

These interactive e-tools can be used as part of studies or CPD. Try the student tool to learn about the Code and how ethical considerations may appear in exams. The CPD tool tests your ethical decision making in seven dilemmas.

Access the tools.

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.

Ethical Lens

Get the latest responsible business updates from around the world in CIMA's newsletter Ethical Lens.

Read the latest issue.



Ethics reports

Read the latest about ethics, sustainability and responsible business, including 'Looking beyond the check box', and ' Embedding ethical values'.

Access more ethics and sustainability reports.