Overview
Professional conduct and ethical behavior are essential for accountants and financial professionals to serve their employers, clients, and the accounting profession. The Institute of Management Accountants requires certificate-holders to adhere to high ethical standards. This course highlights key ethical issues, sources for guidance, and steps to take when facing challenges. It fulfills the annual two-hour ethics requirement for CMAs.
Learning Objectives
- identify the principles prescribed by the IMA Statement of Ethical Professional Practice
- recognize key characteristics of honesty, fairness, objectivity, and responsibility
- identify requirements with respect to competence, confidentiality, integrity, and credibility
- differentiate between various types of threats to ethical behavior
- list the steps involved in the AICPA conceptual framework
Designed For
Practicing accountants and financial professionals, including staff, management, executives, and external consultants.
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