The AICPA and CIMA joined together to create a designation for management accountants, the Chartered Global Management Accountant (CGMA). The CGMA is designed to elevate management accounting and further emphasise its importance for businesses worldwide. The Code of Ethics for CGMAs (CGMA code) is designed to provide guidance to all AICPA and
CIMA members around the world who are members in business and professional accountants in business who hold the CGMA credential.
The Code of Ethics for CGMAs 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 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.