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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?

Student ethics support e-tool

This tool gives you an overview of the CIMA code of ethics, the importance of ethics in the workplace, and how ethical considerations may appear in the CIMA exams. 

The material in this tool draws from past exam papers and information in the code. It also refers you to other sources of information on the CIMA website and elsewhere, to deepen your learning and understanding.

Access the tool.

Ethics CPD e-tool: doing the right thing

Would you know what to do when a situation arises that conflicts with the CIMA Code of Ethics? This interactive e-learning tool guides you through a series of scenarios where you have to decide what steps you would take, considering your ethical commitment as a professional qualified management accountant according to the CIMA code.

Access the tool.

Ethical dilemmas: what would you do?

Practice using the CIMA code of ethics and the ethics checklist in these five case studies. You would need to think about all the relevant facts, ethical and legal issues, and parties involved. Consult the answer sheet to see if your answers reflect CIMA’s guidance.

Download the worksheet  (PDF 563 KB)

Download the answer sheet (PDF 425 KB)

Scenario: ethics and organisational culture

This scenario, originally from a 2013 CIMA and St Paul's Institute seminar, asks what you would do if under pressure from a senior colleague to do something unethical. This tool to discuss ethical dilemmas at work and importance of good values in the organisational culture, is available as a webcast, and can also be downloaded as a script to be re-created and used in groups. 

Access the scenario script and webcast. 

Threats and safeguards: BeeZed case study

This exercise is based on a case study about Sara, who is joining a company in your country. You are asked to discuss with Sara the possible threats and safeguards to ethical practice.

Download the BeeZed case study (PDF 99KB)

See how management accountants in five different markets around the world advised Sara in the report 'Acting under pressure'. 

Ethics quiz

Do you know where to find guidance, helplines or resources to professional ethics and ethical decision making? Test your knowledge of ethics and your professional code of ethics, and be guided by the answers to different areas of resources to brush up your skills.

Access the ethics quiz.

Reflection exercise: the independent business partner

This exercise is based on the 'Fact or fiction' report series, and asks you to reflect over which are your key skills, and if you need to develop new ones, to be a successful finance professional.  

Download the reflection exercise (PDF 268 KB).

Case studies

Access a range of real life case studies. These can be used as a basis for group discussions or to practice ethical decision making individually. 


Use the case studies together with the code of ethics and the ethics checklist to analyse how the fundamental principles are affected, which the threats and safeguards are, and draft a plan of action.  

Access the case studies

Cost and return: professional ethics in business

Cost and return is a course available on CIMA on demand. By the end of this learning module you will:

    1. Be introduced to developments in ethics in the business context globally, and the role of reporting

    2. Understand the key principles of the code of ethics

    3. Have considered ethical dilemmas and their resolution

    4. Recognise the particular role management accountants can play in contributing to ethical management practices

Cost and return on CIMA on demand.  Please note that this learning module is not free of charge.

  • Code of ethics

    See the code in full for all you need to know about ethics and management accounting.

    See the code in full

  • Helplines and support

    Get more advice and guidance around ethical concerns on our helplines and support page.

    Our helplines & support pages

  • Ethics checklist

    Not sure what to do? Our ethics checklist has six easy steps to follow to make sure you've addressed all issues.

    Our ethics checklist