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31 March 2020: Coronavirus Update. The situation is fast moving and we are continuing to monitor the global situation and its impact on our members, staff, exam candidates, students and the profession. More information for Members and Students in My CIMA.

Subsection 111 – Integrity

R111.1         A professional accountant shall comply with the principle of integrity, which requires an accountant to be straightforward and honest in all professional and business relationships.

111.1 A1      Integrity implies fair dealing and truthfulness.

R111.2         A professional accountant shall not knowingly be associated with reports, returns, communications or other information where the accountant believes that the information:

(a)   Contains a materially false or misleading statement;

(b)  Contains statements or information provided recklessly; or

(c)   Omits or obscures required information where such omission or obscurity would be misleading.

111.2 A1      If a professional accountant provides a modified report in respect of such a report, return, communication or other information, the accountant is not in breach of paragraph R111.2.

R111.3         When a professional accountant becomes aware of having been associated with information described in paragraph R111.2, the accountant shall take steps to be disassociated from that information.