As professionals in the field of Cost and Management Accounting, the members of the Institute are bound by a code of professional ethics.
This code stipulates and binds them to the highest level of care, duty and responsibility to their employers and clients, the public and their fellow professionals.
The objectives of the accountancy profession are to work to the highest standards of professionalism, to attain the highest levels of performance and generally to meet the public interest requirement.
These objectives require four basic needs to be met:
(i) Credibility in information and information systems;
(ii) Professionalism identified by employers, clients and other interested parties;
(iii) Quality of service carried out to the highest standards of performance; and
(iv) Confidence that there is a framework of professional ethics to govern the provision of services.