CIMA BA2 Syllabus A. THE CONTEXT OF MANAGEMENT ACCOUNTING - CIMA's Role in Management Accounting - Notes ^{1 / 2}

Where does CIMA fit into the role of management accountants?

• The Profession - It wants to maintain the profession of accountancy.

  It wants to uphold the ethical and professional standards of what it means to be an accountant. 

  It maintains the profession of accountancy by having its own code of practice, discipline and CPD.

• Ethics - This is becoming extremely important for the professional and companies.

  One way to remember this is do not COPPI!

  C - Confidentiality
  O - Objectivity 
  P - Professional competence and due care
  P - Professional behaviour 
  I - Integrity 

  Be aware of dilemmas and threats and act ethically at all times.