CMA Ethics


Professional conduct and ethical behavior create the base from which professionals act in ways to further the interests of their employers, clients, and the accounting profession as a whole. The Institute of Management Accountants requires its certificate-holders to adhere to ethical standards appropriate for such custodians of the public trust. Accountants and other financial professionals working inside organizations in such areas as decision support, planning, and control, just to name a few, should follow official rules and professional norms appropriate for maintaining the lofty expectations placed on such advisors.

While there are many areas of ethics important for the CMA, this course is designed to highlight some of the useful sources for guidance on how to frame ethical issues, which issues to keep front and center, and steps to take when faced with different types of challenges. This course fulfills the annual two-hour ethics requirement for CMAs.

Learning Objectives

Upon completion of this course, you will be able to:

  • 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.

Advanced Preparation


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