Ethics
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Arrested at a political protest? Regulation 19 and the duty to notify
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.
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IESBA updates international code of ethics for accountants
The IESBA 2022 edition contains recently approved revisions to the Code of Ethics for Professional Accountants.
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Discreditable behaviour: 7 areas where it can arise
Actions that discredit the accounting profession can go beyond proficiency failures and include conduct relating to a member’s personal life.
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IAASB proposes narrow scope amendments to operationalise changes to the IESBA code
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.
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7 actions to consider when facing pressure to act unethically
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.
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UK’s FRC highlights reporting obligations on modern slavery
Financial Reporting Council research found mandatory modern slavery statements were sometimes nonexistent or not publicised as required.
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Inappropriate use of social media: 4 things you should know
The requirement to uphold the standards of the profession extends to posting on personal social media accounts outside of work hours.
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Technology’s ethical challenge
CIMA President Paul Ash, FCMA, CGMA, says new technology offers ethical challenges to the accounting profession that cannot be sidestepped.
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Quiz: The ethical pitfalls of AI
Find out how much you know about the biases and dilemmas related to artificial intelligence.
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Creating effective forced-labour mitigation programmes
Organisations that find forced labour in their businesses need to take clear and decisive action.
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