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Ethics

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

  • Ethics at CIMA

    Ethics underpins everything we do as management accountants. Whether you’re just starting out or have been an accountant for years, a good understanding of the ethical issues you might face is important.

  • CIMA Code of Ethics at a glance

    CIMA’s Code of Ethics is a guide to making the right choices. All students and members are required to comply with the Code and to adopt the fundamental principles in everything they do in their work.

    Summary of the Code of Ethics

  • Featured resource: Ethics in action

    Read the first 'Ethics in action', a new feature on FM where once a month we'll explore an ethical dilemma and look at how the Code of Ethics can guide you. This month, we're looking at misleading reporting.

    Explore the dilemma

  • Code of Ethics

    Our Code of Ethics applies to all CIMA members and registered students. The Code has recently been updated and the new version will be enforced from 1st January 2020.

    View the Code and learn about the upcoming changes

  • Ethics resources

    Knowing how to respond to an ethical dilemma isn’t always easy. We’ve created a range of resources which can support you in understanding the Code of Ethics and applying ethical principles to your work every day.

    View the resources

  • Ethics helpline and support

    We offer an ethics helpline and inbox, where we can guide you through the Code of Ethics. There is lots of other support available to you.

    Find out more

Ethics Resources

  • Ethics In Focus

    Ensure that you keep Ethics in focus with our series of blogs featuring research and ethical business news

  • 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.

  • 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

    Catch up on the latest thinking in ethics and responsible business. Access thought leadership, blogs and articles, and browse our reading archives.