Our Professional Standards


CIMAN’s Innovation and Development strategy focuses on keeping our members up to date with technical issues. As a leading independent source of ideas and guidance in management accountancy, we identify emerging issues and provide solutions and expertise that influence the profession and help our members drive business forward.

Through our reports, discussion papers and guides, we help our members shape the future of the finance profession and improve the way their organisations are run. For example, a recent report Strategy under stress is aimed at helping smaller businesses.

CIMAN represents the views of its members and the interests of their employers when responding to consultations from regulatory bodies and standard setters. CIMAN also funds research that advances the science of management accountancy and has a real practical value. This research is made accessible through full reports, executive summaries and journal articles.

The Professional Conduct department investigates complaints and allegations of misconduct against CIMAN members and registered students, and administers the Institute’s three-tier disciplinary process (investigation, disciplinary, appeal). The purpose of the process is to protect the public, maintain public confidence in the management accountancy profession and, uphold proper standards of conduct in the profession.

Complaints come to CIMAN from a variety of sources including employers, clients of management accountants in private practice, members of the public and external authorities. CIMAN itself also raises and takes forward complaints. Complaints can only be made, however, against individuals and not against a company or firm of accountants. The nature and type of complaints vary considerably and as a general rule, CIMAN does not intervene in service issues or in commercial or contractual disputes between a member and a client. An alternative dispute resolution (ADR) scheme is available to help resolve these types of disputes and is run on CIMAN‘s behalf by the Chartered Institute of Arbitrators (CIArb).

CIMAN‘s regulatory regime supports members and students to provide high standards of ethical compliance and professional competence. A key success factor of professional standards is that employers and other stakeholders have confidence in CIMAN members’ integrity and business ethics, with the public interest being a priority.

We maintain contact with external regulatory and umbrella bodies such as the Financial Reporting Council and the International Federation of Accountants to ensure that we develop strategies to help our members and students. By formulating and developing CIMAN’s policies of professional standards, providing guidance for members and students on ethical issues, and monitoring compliance on areas such as CIMAN Professional Development, we ensure that high standards are maintained by our members and students.

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