CMA HK

ICMA’s core ethical principles are Honesty, Fairness, Objectivity, and Responsibility. CMAs must follow these principles and promote them within their organizations.

Non-compliance with these standards may lead to disciplinary action, including potential disbarment from CMA membership.

• Maintain professional expertise through continuous knowledge and skill development.

• Perform duties in accordance with laws, regulations, and technical standards.

• Provide accurate, clear, concise, and timely decision support and business analysis.

• Recognize and communicate any limitations or constraints affecting responsible judgment or performance.

• Keep information confidential unless disclosure is authorized or legally required.
• Inform all relevant parties about the proper use of confidential information.
• Monitor subordinates to ensure compliance.
• Refrain from using confidential information for unethical or illegal advantage.

• Mitigate actual conflicts of interest.
• Regularly communicate with business associates to avoid apparent conflicts of interest.
• Advise all parties of any potential conflicts.
• Refrain from conduct that prejudices ethical duties.
• Abstain from engaging in or supporting activities that might discredit the profession.

• Communicate information fairly and objectively.
• Disclose relevant information that could influence users’ understanding of reports, analyses, or recommendations.
• Disclose delays or deficiencies in information, timeliness, processing, or internal controls according to organization policy and/or applicable law.

When facing ethical issues, follow your organization’s policies. If unresolved, consider these steps:

• Discuss with Immediate Supervisor: If the supervisor is involved, escalate to the next level.
• Escalate if Unresolved: If no resolution, take it to the next management level. If the immediate superior is the CEO or equivalent, acceptable reviewing authorities may include an audit committee, executive committee, board of directors, trustees, or owners. Notify your superior unless they are involved.
• External Communication: Only communicate externally if there’s a clear legal violation.
• Seek Advice: Discuss confidentially with an ICMA Ethics Committee Representative or impartial advisors.
• Legal Consultation: Consult your attorney for legal obligations and rights.