Code of Ethics at a glance
CIMA's Code of Ethics applies to all members and registered candidates. It is divided into three sections, and is underpinned by the five fundamental principles of Integrity, Objectivity, Professional competence and due care, Confidentiality, and Professional behaviour.
CIMA's Code of Ethics changed on 1 January 2020
In order to ensure that it remains relevant and reflects the changing dynamics and pressures of the profession, the Code of Ethics was reviewed and updated for 2020.
View the Code of Ethics
As chartered management accountants, CIMA members (and registered students) throughout the world have a duty to observe the highest standards of conduct and integrity.
New Code of Ethics is true to CIMA's core principles
Read an article summarising the changes to the 2020 Code of Ethics.
Understanding the Code of Ethics
CIMA's Code of Ethics comprises five fundamental principles of ethics. The Code requires you to comply with these fundamental principles.