ICMAI Releases Exposure Draft of Revised Code of Ethics for Members
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- By Chetan Kulasri
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- Last Updated on 22 March, 2025
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ICMAI has released an Exposure Draft of the revised Code of Ethics for its members through the Cost Auditing and Assurance Standards Board (CAASB). The draft aims to strengthen ethical standards for Cost and Management Accountants (CMAs) and align them with international norms.
It outlines five fundamental principles—integrity, objectivity, professional competence and due care, confidentiality, and professional behavior—and introduces a framework for addressing threats to ethical compliance. Key updates include guidance on conflicts of interest, ethical issues related to technology, and non-compliance with laws (NOCLAR). ICMAI is accepting feedback until April 2, 2025, via caasb@icmai.in.
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