As a CIMA qualified management accountant working within a manufacturing company, you are subject to both CIMA’s Code of Ethics and your company’s Code of Business Conduct.
Which TWO of the following statements are TRUE? (Choose two.)
A . As a CIMA qualified Management Accountant you must follow CIMA’s Code of Ethics.
B . Where there is a difference between CIMA’s Code of Ethics and the company’s Code of Business Conduct, the company’s Code of Business Conduct takes priority.
C . Both CIMA’s Code of Ethics and the company’s Code of Business Conduct must be based on a set of basic principles.
D . Both CIMA’s Code of Ethics and the company’s Code of Business Conduct include references to Confidentiality. Disclosure on public interest grounds is therefore prohibited.
E . A company’s Code of Business Conduct can be rules based.
Answer: DE
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