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CIMA CODE OF ETHICS
www.cimaglobal.com4 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
CIMA CODE OF ETHICS
www.cimaglobal.comNote: 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.