Page 35 - BA1 Integrated Workbook STUDENT 2018

Ethics and corporate social responsibility

Professional ethics

CIMA lays out five fundamental ethical principles which must be followed.

It is very important that you can apply these in the exam.

 Confidentiality – no disclosure of information unless there is a legal
or professional duty to do so.

 Objectivity – no bias or conflict of interest.

 Professional competence – have required skills and knowledge to
carry out work.

 Professional behaviour – not bringing the profession into disrepute.

 Integrity – fair dealing and truthfulness.

Illustrations and further practice

Now review TYU 3, 4 and 7 in Chapter 3 of the text.

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