Our commitment to ethics
IMA holds its members to a clear standard of ethical conduct - built on honesty, fairness, objectivity, and responsibility.
Our Statement of Ethical Professional Practice outlines what's expected of every IMA member, and offers a resource for any accountant looking to lead with integrity.
Business ethics helpline
A member of IMA's Committee on Ethics will talk through your situation and help you understand how the Statement applies — though they can't give recommendations or legal advice. Everything you share stays confidential.
Want to build ethics training into your CPE? See IMA's behavioral ethics courses.
Not a member yet? Join today to access this and other professional resources.
Join IMAEthics helpline
- U.S. and Canada: (800) 245-1383
- Everywhere else: Look up your country's toll-free access code, dial that first, then the number above.
Ethics helpline email
Contact the [email protected] with your phone number and a short description of your question, and an ethics counselor will call you back.
Other questions
IMA Member Services: +1 (201) 573-9000 or [email protected].
Publish your ethics work with IMA
Carl Menconi Ethics Case Competition
An annual competition for original teaching cases on business ethics in management accounting, run by the Committee on Ethics with IMA's Academic Research Fellow. Named for Carl Menconi, longtime IMA leader, former CoE chair, and part-time faculty at Northern Illinois University.
- Deadline
- Jan 31, 2027
- Award
- $500 + IMA27 pass
- PrizePublication in Strategic Finance, complimentary registration to IMA27 Americas Accounting & Finance Conference, and $500 (split among co-authors).
- Requirements
- Uses the Statement as a core reference
- Not created using generative AI
- Original, unpublished, and in English
- Suitable for graduate/undergraduate courses or IMA chapter CPE
- Limited to IMA members
- What to submitA cover page (title and author details, kept separate since review is blind), a 5–6 page case study with discussion questions, and teaching notes referencing the Statement and the IMA Educational Case Journal guidelines.
Curt Verschoor Ethics Feature of the Year
A joint award from the Committee on Ethics and Strategic Finance for writing that advances understanding of business ethics in management accounting and finance — original research, analysis of a real event, or practical guidance.
- Deadline
- Sept 30, 2026
- Award
- Article in Strategic Finance
- PrizeThe winning piece runs in the March issue of Strategic Finance.
- Requirements
- 2,500–3,000 words, in English, ready for publication
- Original and not published or submitted elsewhere
- Follows Strategic Finance editorial guidelines
- ReviewSeptember 1 each year. Double-blind review, with the Committee on Ethics selecting the winner in December.
Case studies and articles on ethics
Cultivating Ethics in Business
If your organization encourages moral behavior and emphasizes its code of conduct and internal controls, then the organization is likely promoting ethics in the business environment effectively.
Read articleThinking and Acting Like a Professional: How Do Accountants Conceptualize Ethics?
A study finds that accounting professionals do not internalize virtue ethics and, in particular, professional code-based virtues, as a frame for ethical reasoning.
Read articleThe Ethics of Corporate Citizenship
Leaders have a moral obligation and a business imperative to address ESG and economic threats to achieve sustainable business.
Read articleBrush up on your ethics skills
IMA Ethics Series: Data Ethics and AI
Institute of Management Accountants
This course introduces the key ethical considerations that arise in any data or artificial intelligence (AI) initiative. As data and AI increasingly shape professional practice, it becomes essential to understand how to identify, evaluate, and address the ethical challenges they create. Learners will explore the ethical principles in the IMA Statement of Ethical Professional Practice and examine how the IMA Management Accounting Framework for AI Ethics applies to real-world data use. By the end of the course, participants will be able to recognize common ethical risks in data and AI projects and apply strategies to uphold integrity, transparency, and responsible decision-making. Available for 1 year after purchase date.
IMA Ethics Series: Navigating Ethics in a Digital World
Institute of Management Accountants
As technology continues to evolve at a rapid pace, finance and accounting professionals must be equipped to recognize and address the ethical challenges that come with innovation. This course explores the impact of emerging technologies—such as artificial intelligence (AI), robotic process automation, blockchain, the Internet of Things (IoT), and big data—through an ethics lens. Learn what these technologies are, how they’re used, and the ethical considerations they raise. Access available for one year after purchase. NASBA CPE: 1.6.
Ethics and Technology for CPAs
CPA Crossings
This course will explore the ethical principles included in the Code of Professional Conduct that address emerging practice issues created by new technologies. Consider the how technologies could impact audit quality and the integrity of the financial systems and whether they create a need for CPAs to change their skill sets to address those challenges. Discuss the changes being proposed by the profession to address emerging ethics challenges. Consider whether there are new ethical challenges created by the data related to privacy, security, and its application.