As chartered management accountants, CIMA members (and registered students) throughout the world have a duty to observe the highest standards of conduct and integrity and to uphold the good standing and reputation of the profession.

CIMA charter crestCIMA members and students are therefore required to comply with the CIMA code of ethics and to adopt the fundamental principles to their working lives. Good ethical behaviour may be above that required by the law.

In a highly competitive, complex business world, it is essential that CIMA members sustain their integrity and remember the trust and confidence placed on them by whoever relies on their objectivity and professionalism. Members must avoid actions or situations which are inconsistent with their professional obligations.