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

    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

    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

    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 Resources

  • Ethics e-tools

    Would you know what to do when a situation arises that conflicts with the CIMA code of ethics? What decision process would you go through and what choices would you make?

  • Ethics support guide

    This guide provides an overview of all the ethics support and resources that are available. It also includes suggestions on how to incorporate these resources in events and training activities, or use them individually to practice ethical decision making.

  • Anti-bribery guidance

    CIMA members and students worldwide have a responsibility to be fully aware of the implications of anti-corruption legislation in their market as well as the implications of laws with global reach such as the UK Bribery Act 2010 and the US Foreign Corrupt Practices Act (FCPA).

  • Webcasts

    Access all CIMA webcasts on ethics and responsible business below:

  • External links

    Check out CIMA's extensive links for ethics and responsible business initiatives and organisations, global institutions, anti corruption and anti bribery

  • Exercises, case studies and ethics training

    What would you do if you felt your professional ethics were being compromised? How do you uphold integrity and ethical conduct throughout your working life?

  • Ethics checklist

    Do you have an ethical dilemma at work? Are you concerned about what steps to take?

  • Ethics reading

    Read our ethics newsletter 'Ethical lens', which covers the most recent ethics and sustainability news from CIMA and beyond..