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.

New ethics animation

New ethics animation

The new ethics animation explains to students and future CGMA designation holders the importance and value of the 2015 CIMA code of ethics and the code of ethics for CGMAs. 

Watch the new ethics animation

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

Ethical dilemmas

Ethical dilemmas

Are you facing an ethical dilemma? CIMA recently released a set of new webcasts discussing common ethical dilemmas, such as pressures to overstate profits, and what to do when faced with one.

Watch the new ethical dilemma videos



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 CGMA managing responsible business 2015 report, which drew insight from nearly 2,500 respondents to examine how the ethical landscape has changed since 2012. 

Access managing responsible business and more ethics and sustainability reports