Transcription of CIMA CODE OF ETHICS
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CIMA CODE OF ETHICS
cima code OF ETHICSFOR PROFESSIONAL ACCOUNTANTSJANUARY 2015 cima code of ETHICS for professional accountants03As chartered management accountants cima members (and registered students) throughout the world have a duty to observe the highest standards of conduct and integrity, and to uphold the good standing and reputation of the profession. They must also refrain from any conduct which might discredit the profession. Members and registered students must have regard to these guidelines irrespective of their field of activity, of their contract of employment or of any other professional memberships they may hold.
Note: The CIMA Code of Ethics is a Law of the Institute (to which all members and registered students are required to comply) for the purpose of the definition of “misconduct” in Byelaw 1. *International Federation of Accountants.
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