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.
▪ 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.
▪ 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.
CGMA exam candidates
Management accountants wanting to develop skills in governance and risk management
Management accounting experience or the equivalent.