- Being a member
- CIMA Professional Development
- Members in Practice
- Members' Handbook
- Royal Charter, Byelaws and Regulations
- Governance structure
- Code of ethics
- UK and International legislation
- Regulators
- IFAC
- CCAB
- FEE
- Additional members' guidance
- Part A: Members in Practice general information
- Part B: Members in Practice support information
- Part C: Practising Certificate information
- CPD policy and framework
- Professional conduct process
- AADB scheme
- AIDB regulations
- Technical resources
- FAQs
- Money laundering regulations
IFAC
IFAC works with 157 members and associates in 123 countries and jurisdictions to protect the public interest by encouraging accountants worldwide to maintain high quality practices. Member bodies aim to implement IFAC’s pronouncements and these eventually become International standards. In fact, CIMA’s Code of Ethics is closely based on IFAC’s Code of Ethics.
Statements of Membership Obligations
Statements of Membership Obligations (SMOs or Statements) are issued by the IFAC Board and provide clear benchmarks to current and potential IFAC member organisations to assist them in ensuring high quality performance by professional accountants.
The Statements cover a member body’s obligations to support the work of IFAC, the work of the International Accounting Standards Board, and obligations regarding quality assurance and investigation and discipline.
You can register for free on the IFAC website to download IFAC's Statements of Membership Obligations.