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CPE Self-Study
Business Ethics
NASBA FIELD OF STUDY
Regulatory Ethics
LEVEL
Intermediate
CPE CREDITS
Online: 1.0
This CPE course provides you with the technical knowledge required for the CGMA exam related to strategic management accounting. It examines the Code of Ethics that all CGMA professionals should incorporate into their careers.

CGMA designation holders qualify for additional discounts on this product.

In order to receive your special pricing, you must be registered and signed in. View the complete list of development products available on CGMA.org.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • CGMA exam candidates
  • Management accountants wanting to develop skills in governance and risk management

Topics Discussed

  • The identification of ethical dilemmas associated with risk management.
  • Ethical issues identified in the CGMA Code of Ethics for Professional Accountants.
  • Application of the CGMA Code of Ethics for Professional Accountants.
  • The Board's responsibilities for the management of stakeholder interests.

Learning Objectives

When you complete this course, you will be able to:

  • Recognize the ethical principles and rules that make up the Code of Ethics for CGMAs.
  • Identify ethical dilemmas associated with risk management.
  • Recognize safeguards that can be used to mitigate ethical dilemmas.
  • Apply the CGMA Code of Ethics for Professional Accountants in Business.

This CPE course is included in the 50+ hours of CGMA Strategic Management Accounting. It can also be purchased individually or as a part of Governance and Risk Management.

This CPE course discusses the Code of Ethics that Chartered Global Management Accountants (CGMA) throughout the world have a duty to observe. CGMA designation holders should conduct themselves with courtesy and consideration towards all with whom they have professional dealings and should not behave in a manner which could be considered offensive or discriminatory. This course examines rules of ethics established by the AICPA and CIMA. It considers possible threats to fundamental ethical principles which lead to conflicts of interest affecting accountants in their work, and looks at the effectiveness of safeguards. The course further examines real world cases of ethical dilemmas and conflict resolution, and delves into the concept of ethical budgeting.

Ratings and reviews
Author(s)

AICPA

Kaplan Publishing Limited

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$59.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$59.00
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CREDIT INFO
CPE credits
Online
: 1.0
NASBA Field of Study
Regulatory Ethics
Level
Intermediate
Prerequisites
Management accounting experience or the equivalent
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
SMA-GRMG2
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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