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Update 20 November 2020- Remember - for CIMA online exams, your exam conditions start as soon as you are met by the greeter who will check your ID. At this point you must not leave the webcam view. England test centres remain closed until Wednesday 2 December 2020 (for exams booked with a training provider, please contact your training provider for information). Remote online exams are available. Find more information here: https://www.cimaglobal.com/Studying/Student-Coronavirus-COVID-19-exam-FAQs/

ETHICS, PROFESSIONALISM AND CONDUCT

CIMA is committed to upholding the highest ethical and professional standards, and to maintaining public confidence in management accounting.

  • Professionalism

    In today’s competitive and complex business world, it is essential that CIMA members maintain their integrity and respect the trust and confidence placed on them by those who rely on their objectivity and professionalism. CIMA professionals stand out from the crowd – find out how

  • Why does it matter?

    The actions of accountants impact on other people and the public. The professional values, ethics and attitudes that mark CIMA members out involve a commitment to serving the public interest.

  • Ethics at CIMA

    Find out more about the Code of Ethics, view our ethics and responsible business resources, and discover the ethics support available to you.

    Learn more

Ethics, Professionalism and Conduct

CIMA members and students are required to comply with the CIMA Code of Ethics and to apply the fundamental principles to their working lives.

Our ethics pages are full of information and resources which can help you to understand and apply the Code of Ethics. You will also find information about our ethics helpline and inbox.

Your professionalism as a CIMA member involves gaining and maintaining a standard of knowledge and competence and adhering to a benchmark in conduct that is valued and trusted by the public.

Find out more about professionalism and employability, or access the Members' Handbook.

Every CIMA member and registered student has a duty to abide by the Laws of the Institute, to observe the highest standards of conduct and integrity, and to uphold the good standing and reputation of the profession.

Read more about Professional Conduct or find out about the complaints process

Professionalism and ethics

In a highly competitive, complex business world, it is essential that CIMA members sustain their integrity and remember the trust and confidence which is placed on them by whoever relies on their objectivity and professionalism. 

Ethics is about doing the right thing in the circumstances and is fundamental to establishing trust, which is essential to business and society.

Professionalism, ethics and conduct

CIMA is committed to upholding the highest ethical and professional standards, and to 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.

Find out how being a CIMA professional makes you stand out from the crowd

Professionalism, Ethics and Conduct

  • Your Professionalism

    Find out more about Professionalism and Employability, or access the Members' Handbook

  • Code of Ethics

    Access the Code, learn about our ethics helpline and inbox, and browse our resources including anti-bribery guidance, ethical dilemmas and videos

  • Conduct

    Read more about Professional Conduct, and find out about the complaints process