CGMA Code of Ethics

CGMA CODE OF ETHICS

About the Code of Ethics for CGMA Designation Holders

The Code of Ethics for CGMA designation holders is currently under review.

CIMA and AICPA members who hold the CGMA designation must remain compliant with the Code of their membership organisation.

Read the 2020 CIMA Code of Ethics

Read the AICPA Code of Professional Conduct

Archive:

Code of Ethics for CGMA Designation Holders, applied 31 January 2015 to 31 December 2019

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
CEO of the Association of International Certified Professional Accountants

CGMA CODE OF ETHICS

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