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.

• 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