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 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).
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.
Ethics CPD 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?
This interactive tool guides you through a series of scenarios where you have to decide what steps to take, considering your ethical commitment as a professional qualified management accountant bound by the CIMA code of ethics. Try the tool.
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.
This new 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.
Brief yourself on global and local ethics and sustainability news with our newsletter Ethical Lens.
Read the latest edition.
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.
This short animation explains the code of ethics and what you need to do when facing an ethical dilemma.
Watch the video.