Chartered Institute of Management Accountants

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Conduct

CIMA’s Professional Conduct department processes complaints made against CIMA members and students. Complaints are referred to the relevant conduct committees where appropriate, and disciplinary action is taken.

You can find out more detailed information by visiting the disciplinary process page.

If you want to make a complaint, please visit the how to make a complaint page.

If you prefer, you can contact the Professional Conduct department directly. Full contact details are at the bottom of this page.

Glossary of conduct terms

Appeal Committee

This Committee considers appeals made by CIMA members or students who have been the subject of a complaint, and appeals made by complainants, against decisions reached by the Investigation Committee and the Disciplinary Committee.

The CIMA byelaws and regulations stipulate in what situations, and how, appeals can be lodged. The chairman and vice chairman of the Appeal Committee are both legally qualified. When it meets to consider an appeal, more than half the members of the Appeal Committee present are lay members (non-accountancy background).

Complainant

A person making a complaint.

Consent Order

An order made with the consent of the member or student complained of to agree to the imposition of a sanction(s) by the Investigation Committee.

Council

The governing body of CIMA established pursuant to the Royal Charter.

Disciplinary Committee

This conduct committee considers complaints of alleged misconduct against CIMA members and students referred to it by the Investigation Committee. The Disciplinary Committee usually hears cases in public. At any hearing more than half the committee members present are lay members (non-accountancy background).

Investigation Committee

This conduct committee considers complaints of alleged misconduct against CIMA members and students, to decide if there is a prima facie case of misconduct to be answered.

It can conclude a case under the Consent Order procedure with the agreement of the member or student concerned. At least a third of the committee members present at an Investigation Committee meeting must be lay members (non-accountancy background).

Member

An Associate or Fellow of CIMA.

Prima Facie Case

Where the allegation, if proved, would amount to misconduct.

Respondent

The CIMA member or student who has had a complaint made against them.

Student

A CIMA registered student.

Contact details

For queries relating to issues about complaints and disciplinary procedures, please contact:

Professional Conduct department
The Chartered Institute of Management Accountants
26 Chapter Street
London SW1P 4NP
United Kingdom

T +44 (0)20 8849 2368
F +44 (0)20 8849 2463
E prof.conduct@cimaglobal.com