CIMA
Student Ethics Support Tool - Ethical Conflict

Ethical Conflict

Aspects of ethical conflict could appear in a number of exams, you must therefore feel confident that you would recognise when a conflict might arise, and also how you might respond appropriately in such situations.

Being familiar with the Code is essential, as it outlines common threats and safeguards, and helps guide appropriate action. You should be showing your skills in understanding the complexities of the situation and how the ethical principles would apply in resolving them. The principles of the Code are:

  • Integrity
  • Objectivity 
  • Professional competence and due care
  • Confidentiality
  • Professional behaviour

The principles and guidance around ethical conflict were outlined fully in Part 2: Introduction to the Code, as well as in the Code.