03 CIMA code of ethics for professional accountants CIMA PREFACEl As chartered management accountants CIMA members (and registered students) 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. ...
CIMA CODE OF ETHICS For professional accountants October 2010 CIMA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS CIMA PREFACE As Chartered Management Accountants CIMA members (and registered students) throughout the world have a duty to observe the highest standards of conduct and integrity, and to uphol...
The foundations of ethical accounting practice — the fundamental principles ofintegrity,objectivity,professional competence and due care,confidentiality, andprofessional behaviour— are still the cornerstone of CIMA’s Code of Ethics. Indeed, they would be familiar to readers of the first Ethical Guidelin...
2. According to CIMA's Code of Ethics, CIMA members should not allow bias, conflict of interest of the influence of other people to override their professional judgement.This is an example of: A) objectivity. B) integrity. C) professional competence and due care. D) professional behaviou...
During Paul Munter’s opening remarks, he noted that independence and ethics are critical aspects of the auditor’s responsibility. In the panel discussion of the OCA’s current projects, Diana Stoltzfus highlighted that independence is the shared responsibility of the comp...
3. Maintaining professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service demonstrates the CIMA Code of Ethics fundamental principle of: A)Objectivity B)Integrity C)Professional behavior ...