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.
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 (PDF 887KB) to get an overview of all available resources.
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).
Ethics and sustainability reports
The joint CIMA/IIM report 'Embedding ethical values into the corporate culture', summarises discussions from a roundtable on corporate integrity in October 2012. The roundtable brought togehter representatives from various companies, both SMEs and multinationals, to discuss the issues of embedding ethical values into the corporate culture of an organisation.
Find more ethics and sustainability reports.
This short animation explains the code of ethics and what you need to do when facing an ethical dilemma.
Watch the video.
Brief yourself on global and local ethics and sustainability news with our newsletter Ethical Lens.
Read the latest edition.
This report highlights the different areas where management accountants might experience pressure in the workplace.
Read the report.