CMA Ethics

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.

Advanced Preparation

None

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

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