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I hereby attest that I will not divulge the content of this examination, nor will I remove any examination materials, notes, or other unauthorized materials from the examination room. I understand that failure to comply with this attestation may result in invalidation of my grades and disqualification from future examinations. For those already certified by the Institute of Certified Management Accountants, failure to comply with the statement will be considered a violation of the standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management and could result in revocation of the certification.
You agree that you have never been convicted of a felony. If you have, please send a letter of explanation describing the circumstances of the felony conviction, provide official documentation that the punishment/probation has been served, provide a letter of reference from your current employer/academic institution, and include a current résumé. Please send these materials directly to the President/CEO of IMA in an envelope marked "Confidential" to the following address: IMA President/CEO 10 Paragon Drive, Suite 1, Montvale, NJ 07645-1760.
Members of IMA shall behave ethically. A commitment to ethical professional practice includes overarching principles that express our values, and standards that guide our conduct.
IMA's overarching ethical principles include: Honesty, Fairness, Objectivity, and Responsibility. Members shall act in accordance with these principles and shall encourage others within their organizations to adhere to them.
A member's failure to comply with the following standards may result in disciplinary action.
In applying the Standards of Ethical Professional Practice, you may encounter problems identifying unethical behavior or resolving an ethical conflict. When faced with ethical issues, you should follow your organization's established policies on the resolution of such conflict. If these policies do not resolve the ethical conflict, you should consider the following courses of action:
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