Read the Code of Ethics for CGMA Designation Holders
Read the 2015 CIMA Code of Ethics
Read the AICPA Code of Professional Conduct
For more information, review these Frequently Asked Questions.
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