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Code of Ethics of Chartered Global Management Accountants (CGMAs) Logo cgma

  Free |   AICPA |   15 Jan 2015 |

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.

Topics covered:
  • Management accounting: Ethics, integrity & professionalism: Ethics, integrity & professionalism

6 Comments/Reflections

Raymond Barnett

Raymond Barnett Jan 2016

After being self-employed for the last 6 years and now returning as a member in business, this document was a very useful reminder of my ethical obligations as a CIMA member.  While many ethical decisions are made instinctively on a daily basis, reading the actual guidelines helps to reinforce and underpin personal judgements.  The guidelines are a sound reference for any future potential ethical conflicts and can be used to underpin actions taken.  The guidelines also emphasise the importance of having procedures in place to minimise the risk of such things happening in the first place.   

Rita Westlund

Rita Westlund Jan 2016

I now understand the code of CGMA Code of Ethics

Rita Westlund

Rita Westlund Jan 2016

Stephen White

Stephen White Dec 2015

It is always good to re-read the Code of Ethics to remind myself formally of what underpins my professional body & professional qualification. It is all too easy to overlook this detail when my day is full of report writing and dealing with information requests.

Stewart Boyle

Stewart Boyle Mar 2015

A good and concise, clear and understandable code somewhat shorter that the CIMA code of ethics but as equally important. It is always good to refresh one's memory on the code of ethics although most of the code is of course common sense for any person who does have moral and ethical standards and abides by the common standards of integrity expected of a human being.