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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: https://www.cimaglobal.com/Studying/Student-Coronavirus-COVID-19-exam-FAQs/

Modern slavery

Accountants can have an important role in detecting and preventing modern slavery.

Modern slavery is the extreme exploitation of other people for personal or commercial gain, with victims forced into working for little or no pay and with no choice in how, where or when they work. It can take many forms, including: child labour, human trafficking, forced labour, and bonded labour. 

Accountants can have an important role in detecting and preventing modern slavery, from audits and supply chain analysis to contributing to reporting requirements.

Read an article: Rooting out forced labour from supply chains

Read an article: Modern slavery: Hidden risks to look for in your supply chain

Useful resources

UK government modern slavery information

The UK government have published a number of documents relating to modern slavery. Also find information on the national referral scheme for identifying potential victims. 

Visit the site

Slavery and human trafficking in supply chains: guidance for businesses (UK)

This practical guide from the UK government advises businesses on responsibilities under the 2015 Modern Slavery Act. Also find guidance on writing a modern slavery statement. 

Read the guide

Tackling Modern Slavery: What Role Can Accountants Play? (IFAC)

This article from the International Federation of Accountants (IFAC) explores the role that accountants and auditors have to play in tackling modern slavery. 

Read the article