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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

    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.

    View the Code of Ethics

  • Featured resource: Ethics in action

    Read this 'Ethics in action' dilemma, which looks at producing misleading non-financial reports.

    See the dilemma

  • Responsible business

    Learn about responsible business, the Sustainable Development Goals and the UN Global Compact.

    Find out more

  • Ethics resources

    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

  • Fraud and corruption

    Management accountants play a key role in fighting fraud and corruption.

  • Speaking Up

    You might find yourself in a scenario where you decide to speak up or whistleblow. You don’t have to do it alone - learn where you can find support.

  • Technology

    New technology brings with it new ethical challenges.

  • Anti-bribery

    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).

  • Ethical Dilemmas

    Facing a situation where you’re not sure of the best course of action can be stressful. This page is full of resources which can help guide you towards making good decisions.

  • Ethics and accountancy

    What are the ethical issues facing accountancy?

  • Business ethics

    Business ethics is about individual employees and the conduct of the business as a whole.