What are the 5 code of ethics?

It is divided into three sections, and is underpinned by the five fundamental principles of Integrity, Objectivity, Professional competence and due care, Confidentiality, and Professional behaviour.

cimaglobal.com - Code of Ethics at a Glance - CIMA

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CIMA's Code of Ethics changed on 1 January 2020

In order to ensure that it remains relevant and reflects the changing dynamics and pressures of the profession, the Code of Ethics was reviewed and updated for 2020.

View the Code of Ethics

Introduction to the Code of Ethics

View a transcript of the animation

How the Code is structured

Part 1: Complying with the Code, fundamental principles, and conceptual framework

Part 1 is applicable to all professional accountants and establishes the fundamental principles of professional ethics for professional accountants. It also provides a conceptual framework that they shall use to identify, evaluate and apply safeguards to eliminate threats to compliance with the fundamental principles.

View Part 1: Complying with the Code, fundamental principles, and conceptual framework

Part 2: Professional accountants in business (including CGMA designation holders)

Part 2 sets out additional material that applies to professional accountants in business when performing professional activities. Part 2 of the Code was developed in cooperation with the American Institute of CPAs (AICPA); and, like parts 1 and 3, the elements of the updated part 2 which apply to CIMA members and students continue to reflect IFAC’s fundamental principles and conceptual framework approach. Professional accountants in business include professional accountants employed, engaged or contracted in an executive or non-executive capacity in, for example:

Commerce, industry or service

The public sector

Education

The not-for-profit sector

Regulatory or professional bodies.

Part 2 is also applicable to individuals who are professional accountants in public practice when performing professional activities pursuant to their relationship with the firm, whether as a contractor, employee, or owner.

View Part 2: Professional accountants in business

Part 3: Professional accountants in public practice

Part 3 sets out additional material that applies to professional accountants in public practice when providing professional services. It provides examples of threats that could be encountered and how such threats might be evaluated and addressed. Requirements relating to communicating with those charged with governance is also covered (section 300.9).

View Part 3: Professional accountants in public practice

Annex 1

Part 4a - Independence for audit and review engagements

Part 4b - Independence for assurance engagements other than audit and review engagements These Parts collectively form the International Independence Standards, and set out additional material that applies to professional accountants in public practice when providing assurance services. For Annex 1 of the Code please refer directly to the full IFAC International Code of Ethics for Professional Accountants

Glossary

The glossary contains defined terms (together with additional explanations where appropriate) and described terms which have a specific meaning in certain parts of the Code. The glossary also includes lists of abbreviations that are used in the Code and other standards to which the Code refers.

View the glossary

How to use the Code

The Fundamental Principles, Independence and Conceptual Framework

CIMA's Code of Ethics is made up of five fundamental principles:

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What are the 4 types of child neglect?

Answer Physical Neglect. The failure to provide necessary food, clothing, and shelter; inappropriate or lack of supervision. Medical Neglect. The failure to provide necessary medical or mental health treatment. Educational Neglect. ... Emotional Neglect.

continued.com - What Is Neglect And What Types Of Neglect Are There? - Continued.com

Question What is neglect and what are the types of neglect? Answer

As Porchia-Usher defines, chronic child neglect is an ongoing, serious pattern of deprivation of a child's basic physical, developmental, and/or emotional needs for healthy growth and development. Child neglect is more prevalent and difficult to resolve than other forms of child abuse. Let's take a look at the types of neglect. Physical Neglect. The failure to provide necessary food, clothing, and shelter; inappropriate or lack of supervision.

Medical Neglect. The failure to provide necessary medical or mental health treatment.

Educational Neglect. The failure to educate a child or to provide for special education needs. Emotional Neglect. The failure to meet a child's emotional needs and provide psychosocial support, or permitting the child to use alcohol or other drugs. I want to point out that this information comes from the Child Welfare Information Gateway, one of the best references you're going to run across. This Ask the Expert is an edited excerpt from the course, Child Abuse and Neglect: An Overview, by Marilyn Massey-Stokes.

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