Business Ethics (On-Demand) 2019


This CPE course discusses the Code of Ethics that Chartered Global Management Accountants (CGMA) throughout the world have a duty to observe. CGMA designation holders should conduct themselves with courtesy and consideration towards all with whom they have professional dealings and should not behave in a manner which could be considered offensive or discriminatory. This course examines rules of ethics established by the AICPA and CIMA. It considers possible threats to fundamental ethical principles which lead to conflicts of interest affecting accountants in their work, and looks at the effectiveness of safeguards. The course further examines real world cases of ethical dilemmas and conflict resolution, and delves into the concept of ethical budgeting.

Learning Objectives

▪ Recognize the ethical principles and rules that make up the Code of Ethics for CGMAs.
▪ Identify ethical dilemmas associated with risk management.
▪ Recognize safeguards that can be used to mitigate ethical dilemmas.
▪ Apply the CGMA Code of Ethics for Professional Accountants in Business.

Major Topics

▪ The identification of ethical dilemmas associated with risk management.
▪ Ethical issues identified in the CGMA Code of Ethics for Professional Accountants.
▪ Application of the CGMA Code of Ethics for Professional Accountants.
▪ The Board’s responsibilities for the management of stakeholder interests.

Course Level
CPE Field of Study
Business Management & Organization
Who Should Attend

CGMA exam candidates
Management accountants wanting to develop skills in governance and risk management


Management accounting experience or the equivalent.

Advanced Preparation


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Total CPE Credits
Up to 0 Credits


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Business Ethics (On-Demand) 2019

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