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CIMA CODE OF ETHICS

cima code OF ETHICS For professional accountantsOctober 20101 cima code OF ETHICS FOR PROFESSIONAL ACCOUNTANTSCIMA code OF ETHICS FOR PROFESSIONAL ACCOUNTANTSCIMA PREFACEAs 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. cima upholds the aims and principles of equal opportunities and fundamental human rights worldwide, including the handling of personal information.

4 CIMA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS SECTION 100 Introduction and Fundamental Principles 100.1 A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. Therefore, a professional accountant’s responsibility is not exclusively to satisfy the

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