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).

CIMA ethics in three minutes
This animation explains the code and what you need to do when facing an ethical dilemma.

 

Animation by Simeon Tennant.

For more information read the members' handbook.

Webcasts
See our webcasts page for more audio and video material.

Newsletter: Ethical lens

Ethical lens newsletter

New year and new challenges - brief yourself on global and local ethics and sustainability news with our newsletter Ethical lens. Read the February edition.

Report: Sustainability performance management

Sustainability performance management: How CFOs can unlock value

The recent report Sustainability performance management: How CFOs can unlock value explores how CFOs and finance teams can unlock value in realising the benefits of a robust sustainability strategy. Read the report.

 

Bribery Act seminar

Bribery Act seminar

CIMA and St Paul’s Institute's seminar about financial management's responsibilities in implementing antibribery guidance.

The code's importance

The code's importance

Members Nina Barakzai FCMA, CGMA and Brian Walsh FCMA, CGMA discuss the significance of a code of ethics.

Global application