This episode of the FM podcast is the continuation of an occasional series on the show called Beyond the Code.

That means taking a detailed look at the CIMA Code of Ethics.

Xose Lumor, manager–Advocacy and Professional Ethics–Management Accounting at AICPA & CIMA, talks with Samantha McDonough, another AICPA & CIMA ethics manager, who oversees the CIMA ethics helpline and email inbox.

In the episode, McDonough shares some of the questions received from CIMA members and registered students, general guidance for how some of those concerns can be addressed, and resources for members who might find themselves facing an ethics dilemma.

Resources mentioned in this episode include:

n The main CIMA ethics resources page.

n The page where an ethics checklist can be downloaded.

n The email address for members with ethics questions.

What you’ll learn from this episode:

· An introduction of the topic and the focus of the Beyond the Code series.

· Why McDonough advises members and students to give business advice in writing.

· A hypothetical example of a potential conflict of interest.

· One scenario in which an accountant might be asked to create a misleading financial report.

· Resources available on the CIMA ethics page, including the email inbox address and the number for the telephone helpline.