CGMA Code of Ethics - CGMA
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CGMA CODE OF ETHICS

 

 
About the Code of Ethics for CGMA Designation Holders
The Code of Ethics for CGMA designation holders is aligned with the requirements contained in the AICPA Code of Professional Conduct and 2015 CIMA Code of Ethics for Professional Accountants. Accordingly, CIMA and AICPA members (in business and industry) who hold the CGMA designation and are compliant with the respective AICPA and CIMA codes will also be in compliance with the CGMA code.

The AICPA and CIMA bylaws continue to require that all respective members adhere to the AICPA and CIMA codes and failure to comply with the respective codes may result in disciplinary action.

In our ongoing effort to support life-long learning for CGMA designation holders, we will continue to build on the range of ethics tools and resources which already exist on CGMA.org, as well as those available via the websites of the AICPA and CIMA.

Read the Code of Ethics for CGMA Designation Holders

Read the 2015 CIMA Code of Ethics

Read the AICPA Code of Professional Conduct

Additional details
For CIMA members
  • Part C of the 2015 CIMA Code of Ethics (effective from 1 January 2015) is consistent with the Code of Ethics for CGMA designation holders and any future substantive revisions to the CIMA code will be incorporated into the Code of Ethics for CGMA designation holders. Accordingly, CIMA members who are in compliance with the CIMA code are also in compliance with the CGMA code.
For AICPA members
  • Part 2 of the revised AICPA Code of Professional Conduct (applicable to members in business) which became effective 15 December 2014, is consistent with the Code of Ethics for CGMA designation holders and any future substantive revisions to the AICPA code will be incorporated into the Code of Ethics for CGMA designation holders. Accordingly, AICPA members in business holding the CGMA designation who are compliant with the AICPA code will be in compliance with the CGMA code.

FAQs
For more information, review these Frequently Asked Questions.






    EXECUTIVE NOTE

    In an ever-changing global environment, ethics continues to be a growing priority to corporations around the world. A broad range of powerful trends, including rapid economic development in emerging markets, differing rates of economic recovery in mature markets, complex political and environmental issues and challenging regulatory regimes impacts the work of Chartered Global Management Accountant (CGMA) designation holders. It calls for a unified set of ethical guidance for CGMA designation holders around the world.

    To address this need, the AICPA and CIMA worked together to align the sections of our respective ethical codes for CGMA designation holders in business and industry. The Code of Ethics for CGMA designation holders is non-authoritative guidance that provides a robust and uniform standard of behaviour applicable to all CGMA designation holders.

    The aligned code recognises that CGMA designation holders are committed to upholding high standards of professionalism and to acting ethically. As such, they play a key role in supporting leadership and other colleagues in setting, communicating and embedding an ethical performance culture.

    -Barry Melancon, CPA, CGMA
    President and CEO, AICPA

    -Charles Tilley, FCMA, CGMA
    Chief Executive, CIMA


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