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:

Ethics and accountancy

What are the ethical issues facing accountancy?

Management accountants are key to building an ethical culture within an organisation, due to their level of oversight and insight into business process. CIMA upholds the highest ethical standards, and expects its members and students to follow the Code of Ethics which places ethical conduct at the heart of everything we do. 

In these videos, our members explain the importance of ethics in the accountancy profession and how accounting professionals play a key role in the ethical business landscape.

Key for a fair and civilised society

Holding people to account

Key organisations


The International Ethics Standards Board of Accountants sets ethics standards for professional accountants around the world.

Find out more

IFAC Knowledge Gateway – Building Trust & Ethics

The International Federation of Accountants publishes articles, reports and other resources relating to ethics.

View the resources