IMA Ethics Center

IMA is committed to advocating the highest standards of ethical business practices. Our Statement of Ethical Professional Practice, our Ethics Helpline, and thought leadership by our Committee on Ethics serve to establish ethics as a high priority in the management accounting profession.

IMA Committee on Ethics

May 23, 2014 
IMA Committee on Ethics responds to IFAC Exposure Draft: Supplementary Non-GAAP Financial Measures

The IMA Committee on Ethics encourages organizations and individuals to adopt, promote, and execute business practices consistent with high ethical standards, by providing valuable insight in response to our changing profession. The Committee upholds IMA’s Statement of Ethical Professional Practice and provides subject-matter expertise to members of IMA for resolution of ethical conflicts.


Additional Ethics Resources


IMA Ethics Resources for Accounting and Finance Professionals

In the News


May 2014

“Is Business Ethics Getting Better or Worse?,” by Curt Verschoor, CMA, CPA, Strategic Finance


April 2014

“Is Non-GAAP Reporting Unethical?,” by Curt Verschoor, CMA, CPA, Strategic Finance

IMA Ethics Helpline

IMA offers an Ethics Helpline service to members of IMA and other professionals. Contact the Helpline for free, confidential guidance on ethical issues.

After a preliminary discussion of the problem to determine the kind of ethics matter being reported, an ethics counselor will respond to the caller. Confidentiality is maintained at all times. The counselor will not provide a specific resolution but will explain how the dilemma relates to the provisions of IMA's Statement of Ethical Professional Practice.

To access the Helpline, please call: (800) 245-1383.

Individuals outside of the U.S. and Canada may have to dial another toll-free access code first before dialing the ethics hotline. Please follow the instructions below:

1.Go to the AT&T Website.

2.Select your country from the drop-down menu (in the box for AT&T USADirect ACCESS NUMBERS).

3.Dial the numbers provided before you dial the ethics hotline number.

Statement of Ethical Professional Practice

Members of IMA shall behave ethically. A commitment to ethical professional practice includes: overarching principles that express our values, and standards that guide our conduct.

PRINCIPLES

IMA's overarching ethical principles include: Honesty, Fairness, Objectivity, and Responsibility. Members shall act in accordance with these principles and shall encourage others within their organizations to adhere to them.

STANDARDS

A member's failure to comply with the following standards may result in disciplinary action.

I. COMPETENCE

II. CONFIDENTIALITY

III. INTEGRITY

IV. CREDIBILITY

View full IMA Statement of Ethical Professional Practice including Resolution of Ethical Conflict.

About IMA

IMA is the worldwide association for accountants and financial professionals working in business. We are committed to helping you and all of our 65,000 members to expand your professional skills, better manage your organization, and enhance your career.

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