Page 20 - BA2 Integrated Workbook - Student 2017
P. 20

Chapter 1





                           CIMA




               CIMA is the world’s largest and leading professional body of management
               accountants, with over 200,000 members. Members and students are located in over
               170 countries. CIMA supports organisations in both the private and public sector. It
               focuses on the needs of businesses, no matter what type of business.


               5.1 Professional standards
               In addition to the technical requirements for members, CIMA are committed to
               upholding the highest ethical and professional standards. This ensures that
               employers and members of the public can have confidence in CIMA and CIMA
               members.

                              CIMA’s code of ethics is made up of five fundamental principles:

                                  Integrity

                                  Objectivity


                                  Professional competence and due care

                                  Confidentiality

                                  Professional behaviour







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