This tool provides links to resources to help CGMA professionals navigate ethical
dilemmas and respond in a manner that upholds their professional
Chartered Global Management Accountants (CGMA designation holders) add value by supporting and driving the right decisions in all areas of business. They help colleagues understand income and costs and risks and opportunities. Focusing on an organisation’s future prospects, in addition to understanding and learning from past performance, CGMA designation holders know how the different parts of a business come together.
The foundation of CGMA designation holders is their dedication to upholding the highest standards of ethics and integrity. They are governed by the professional code of conduct of their respective issuing body, either the AICPA or CIMA.
The principles underlying both CIMA’s and AICPA’s professional codes are similar and built on the following core principles:
• Integrity and objectivity
• Professional competence and due care
• Professional behaviour and conduct
The two Institutes have developed a number of ethics resources, training material and interpretations to help members comply with their respective codes.