Chartered Institute of Management Accountants Flashcards
1
Q
What is the short name for it?
A
CIMA
2
Q
What is the code of conduct for ICAEW, ACCA and CIMA?
A
Five principles of ethical behaviour (as before)
States it will enforce its code of conduct
3
Q
What do they provide a framework that helps members to:
A
Identify threats to compliance with ethical principles.
Evaluate the significance of the threats identified
Apply safeguard to eliminate threats or reduce them.
