CIMA Membership Ethics, Professionalism & Conduct

by | Aug 14, 2023 | 0 comments

CIMA Ethics, Professionalism and Conduct

Smarter Accounting are proud to be certified practising members of The Chartered Institute of Management Accountants® (CIMA®)  – the world’s largest professional body of management accountants.

Professionalism and ethics are at the core of CIMA member activities. Every CIMA member has a duty to abide by the Laws of the Institute, to observe the highest standards of conduct and integrity, and to uphold the good standing and reputation of the profession.  The video below features the CIMA core principles.

Charter, Byelaws and Regulations

CIMA is a body incorporated by a Royal charter. The Royal Charter, Byelaws and regulations are the institute’s governing documents. They are the rules that regulate the conduct of all members, and CIMA’s management through its council, which governs the institute as enabled by the byelaws.


Ethics underpins everything we do as management accountants. As chartered management accountants, CIMA members throughout the world have a duty to observe the highest standards of conduct and integrity and to uphold the good standing and reputation of the profession.

Licensing and monitoring

All members must demonstrate their ongoing commitment to professionalism through compliance with CIMA’s regulatory requirements.

Conduct and oversight

In a highly competitive, complex business world, it is essential that CIMA members sustain their integrity and remember the trust and confidence which is placed on them by whoever relies on their objectivity and professionalism.

Responsible business

Doing good business is not just about making money. Increasing the positive impact on society and limiting the negative impact on the environment are also important in a changing world.

In the 21st Century, increasingly customers, investors, and employees are demanding more of companies when it comes to ethics and responsible business. Management accountants have an important role to play in promoting responsible business.

Read more about the CIMA Code of Ethics here >

Read more about Smarter Accounting here >



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