CIMA’s new Code of Ethics aligns with the international code and is based on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.
Gail Stirling, executive vice-president–Professional Standards & Conduct, Management Accounting at the Association of International Certified Professional Accountants and also CIMA’s secretary general, explains how the organisation’s Code of Ethics will continue to help members.
The International Ethics Standards Board for Accountants released a new Code of Ethics that is designed to provide clear guidance about how accountants should deal with ethics and independence issues.