PER Community

Ethics and Integrity

This competency is frequently misunderstood and often blended with professional scepticism. A common weakness in submissions is the lack of a clearly defined ethical or integrity issue. Many candidates simply describe routine job responsibilities or state that they acted honestly because it is expected under CIMA guidelines—these examples are not sufficient and are typically not accepted.

Strong submissions clearly demonstrate that the candidate has encountered and managed a genuine ethical challenge. Assessors are looking for a structured and specific example that includes:

• The ethical challenge or dilemma faced
• The risks, pressures, or threats involved (e.g. inducements, conflicts of interest, undue influence)
• The actions taken to address the situation
• Reference to relevant frameworks or guidance (e.g. CIMA Code of Ethics, organisational policies)
• Whether the issue was escalated, and if so, to whom
• How the situation was resolved
• The outcome and impact of the actions taken

Examples of Strong Evidence

• Bribery or inducement:
  A candidate involved in a procurement process was offered a bribe. They clearly explained why this was unethical and illegal, documented the incident, and escalated it promptly to the CFO. This ensured transparency and appropriate handling across the organisation.

• Confidentiality and sensitive information:
  Another strong example is handling confidential data (e.g. payroll, redundancy planning). Candidates should demonstrate how they maintained confidentiality despite pressure from colleagues or stakeholders, and explain the controls or procedures used to safeguard the information.

Demonstration of Ethical Behaviour

Candidates should provide evidence of actively upholding ethical principles, particularly in situations involving:

• Ethical dilemmas or conflicts
• Pressure from senior stakeholders or peers
• Offers of inducements or inappropriate incentives
• Situations requiring honesty and accountability (e.g. admitting mistakes rather than concealing them)

Importantly, candidates should show personal ownership of their actions and decisions, rather than relying on general statements about organisational expectations.