By the end of this session you should be able to:

  • explain the relationship between the CIMA Code of Ethics and the law
  • describe the consequences of unethical behaviour to the individual, the profession and the society
  • identify conflicting perspectives of interest when dealing with stakeholders in society, business and the values of professional accountants
  • identify situations where ethical dilemmas and conflicts of interest occur and apply CIMA’s ethical check list to ethical dilemmas

and answer questions relating to these areas.