Responding to ethical dilemmas: CGMA ethics resources

This tool provides links to resources to help CGMA professionals navigate ethical dilemmas and respond in a manner that upholds their professional standards.

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. 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 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 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
• Confidentiality
• 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.