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Future talent prioritises behaving responsibly towards the local community, protecting customer data, and following all laws and regulations, a survey shows.
This week’s roundup examines the latest developments in corporate reporting, including guidance from the IFRS for SMEs on reporting climate-related financial information.
The final revisions undertake the possible ethics risks in the evolving landscape of technology; IASB will finalise amendments to income taxes standard.
CIMA members and students are to ensure their professional or business judgement is not compromised by bias, conflict of interest, or undue influence of others.
The duty to notify CIMA following a conviction or sanction is in the Institute’s Charter, Byelaws, and Regulations and applies to CIMA members globally.
The International Auditing and Assurance Standards Board has released proposed narrow scope amendments to initiate changes to the International Ethics Standards Board for Accountants’ code of ethics that enhance transparency and independence.
Pressure to act in an unethical way can come from unexpected sources and can take you by surprise, but there are steps you can take to deal with the threat.