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Ethics checklist

When you face an ethical dilemma at work, CIMA’s ethics checklist can help you consider the best course of action.

Are you facing an ethical dilemma at work? Are you unsure how to proceed? Our decision tool can help you decide on the best course of action.
View PDF version to download or print and use offline

It’s never easy when you face an ethical dilemma but CIMA is here to help you

Ethical dilemmas are full of grey areas, where it’s not clear what your next steps should be. Whilst it can feel like you need to make a quick decision, you should always take a step back and consider the possible consequences of different actions.

That’s where this ethics decision tool can help. You will be guided through a series of logical steps which will help you consider relevant factors and think about the bigger picture. If you need additional support, CIMA’s ethics helpline and inbox are here to help you.

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 its five fundamental principles to their working lives.

Do you have enough facts to understand the situation?

I.e. do you have factual evidence, rather than relying on gossip or rumours?

Not sure

Recommended action

If you need guidance through the Code of Ethics, contact the ethics team.


Once you’ve done this, continue to the next step

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