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Give some detail information about CIMA and purpose of CIMA ethical code?

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Renju M.R asked over 2 years ago

Friends, I would like to know about what is CIMA And purpose of CIMA Code ,So please give me some information about this particular topic. Include the role of CIMA and purpose of CIMA Ethical code in accounting world ?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 megha answered about 2 years ago

Hello, 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. They must also refrain from any conduct which might discredit the profession. Members and registered students must have regard to these guidelines irrespective of their field of activity, of their contract of employment or of any other professional memberships they may hold. > five fundamental principles CIMA's code of ethics is made up of five fundamental principles: ---------------------------------------------------------------- **Integrity**: being straightforward, honest and truthful in all professional and business relationships. You should not be associated with any information that you believe contains a materially false or misleading statement, or which is misleading by omission. **Objectivity**: not allowing bias, conflict of interest or the influence of other people to override your professional judgement. **Professional competence and due care**: an ongoing commitment to your level of professional knowledge and skill. Base this on current developments in practice, legislation and techniques. Those working under your authority must also have the appropriate training and supervision. **Confidentiality**: You should not disclose professional information unless you have specific permission or a legal or professional duty to do so. **Professional behaviour**: comply with relevant laws and regulations. You must also avoid any action that could negatively affect the reputation of the profession.

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