Fundamental principles

To be straightforward and honest in all professional and business relationships.
Not to allow bias, conflict of interest or undue influence of others to override professional or business judgments.
To maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional services based on current developments in practice, legislation and techniques, and to act diligently and in accordance with available technical and professional standards.
To respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not to disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right to disclose, nor to use the information for the personal advantage of the professional accountant or third parties.
To comply with relevant laws and regulations and avoid any action that discredits the profession.

Click on each principle for more information

How do we implement these principles? What should be our ethical approach? The Code provides guidance to these questions. Access the Code of Ethics › (this link will take you to the CIMA Global website)