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.