Professional Documents
Culture Documents
2/7/2014
Being ethical is a core part of being a professional, be that chartered in the UK, or in other professions globally. The ethical aspect of the CIMA qualification and membership is what sets professionally qualified individuals apart. To be ethical you need a framework and guidance a code. The CIMA code of ethics is based on the IFAC handbook of the code of ethics for professional accountants. A global organisation for the accountancy profession, IFAC ensures that CIMA and other professional accounting bodies maintain the highest professional standards. All CIMA members and registered students are bound by the code, which is based on five fundamental principles: integrity objectivity professional competence and due care confidentiality professional behaviour
The code helps identify common areas where ethical pressures may exist, and the sort of pressures which may compromise independent and sound decision-making. It also contains potential threats and safeguards to the finance professionals practice, and a framework for ethical decision-making. It is there to help you act with the utmost integrity, objectivity and professionalism throughout your studies and working life.
http://www.cimaglobal.com/Students/Student-e-magazine/Velocity-August-2013/C05-Business-for-the-long-term--CIMA-and-professionalism/
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