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 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.
For CIMA members
- The CIMA Code of Ethics was updated from 1st January 2020. CIMA members who are in compliance with the CIMA code are also in compliance with the CGMA code.
- The ethics pages of the CIMA website contain a range of resources to support you in understanding the CIMA Code of Ethics, including information about CIMA’s ethics helpline and inbox.
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.
For more information, review these Code of Ethics Frequently Asked Questions.