Principles

ICMA’s overarching ethical principles include: Honesty, Fairness, Objectivity, and Responsibility. All CMAs shall act in accordance with these principles and shall encourage others within their organizations to adhere to them.

Standards

A CMA’s failure to comply with the following standards may result in disciplinary action including disbarment from membership.

Competence

Each member has a responsibility to:

1. Maintain an appropriate level of professional expertise by continually developing knowledge and skills.
2. Perform professional duties in accordance with relevant laws, regulations, and technical standards.
3. Provide decision support and business analysis information and recommendations that are accurate, clear, concise, and timely.
4. Recognise and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity.

Confidentiality

Each member has a responsibility to:

1. Keep information confidential except when disclosure is authorised or legally required.
2. Inform all relevant parties regarding appropriate use of confidential information.
3. Monitor subordinates’ activities to ensure compliance.
4. Refrain from using confidential information for unethical or illegal advantage.

Integrity

Each member has a responsibility to:

1. Mitigate actual conflicts of interest.
2. Regularly communicate with business associates to avoid apparent conflicts of interest.
3. Advise all parties of any potential conflicts.
4. Refrain from engaging in any conduct that would prejudice carrying out duties ethically.
5. Abstain from engaging in or supporting any activity that might discredit the profession.

Credibility

Each member has a responsibility to:

1. Communicate information fairly and objectively.
2. Disclose any relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, analyses or recommendations.
3. Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organisation policy and/or applicable law.

Resolution of Ethical Conflict

In applying the Standards of Ethical Professional Practice, you may encounter problems identifying unethical behaviour or resolving an ethical conflict. When faced with ethical issues you should follow your organisation’s established policies on the resolution of such conflict. If these policies do not resolve the ethical conflict, you should consider the following courses of action:

1. Discuss the issue with your immediate supervisor except when it appears that the supervisor is involved. In that case, present the issue to the next level.
2. If you cannot achieve a satisfactory resolution, submit the issue to the next management level. If your immediate superior is the chief executive officer or equivalent, the acceptable reviewing authority may be a group such as the audit committee, executive committee, board of directors, board of trustees, or owners. Contact with levels above the immediate supervisor should be initiated only with your superior’s knowledge, assuming he or she is not involved. Communication of such problems to authorities or individuals not employed or engaged by the organisation is not considered appropriate, unless you believe there is a clear violation of the law.
3. Clarify relevant ethical issues by initiating a confidential discussion with an ICMA Ethics Committee Representative or other impartial advisor to obtain a better understanding of possible courses of action.
4. Consult your own attorney as to legal obligations and rights concerning the ethical conflict.

Dealing with an Ethics Complaint

ICMA (ANZ) deals with a complaint about an ethical issue concerning a member in a systematic and fair approach.

Step 1: Acknowledge the Complaint

Submit the Complaint: The complaint must be formally submitted in writing, detailing the nature of the ethical issue.

Acknowledge Receipt: ICMA(ANZ) will send a confirmation to the complainant, acknowledging that their complaint has been received and will be reviewed. This will be done promptly, typically within 5 business days.

Step 2: Review the Complaint

Initial Assessment: ICMA(ANZ) will conduct a preliminary review to determine if the complaint falls within the jurisdiction of the professional body and whether it raises substantial ethical concerns.

Gather Information: ICMA(ANZ) will collect any necessary documentation or evidence related to the complaint, including policies, codes of ethics, and relevant records.

Step 3: Inform the Member

Notify the Member: ICMA(ANZ) will inform the member about the complaint and provide them with a summary of the allegations. This should include the specific ethical standards that are reportedly breached.

Request a Response: ICMA(ANZ) will allow the member a reasonable timeframe (usually 10-14 days) to respond to the allegations with their perspective and any supporting evidence.

Step 4: Investigate the Complaint

Form an Investigation Committee: If necessary, ICMA(ANZ) will assemble a committee or designate a suitable individual to conduct the investigation, ensuring impartiality and confidentiality.

Conduct Interviews: ICMA(ANZ) will interview relevant parties, including the complainant, the member, and any witnesses. Document these interviews thoroughly.

Review Evidence: ICMA(ANZ) will analyse all collected evidence, including communications, documents, and any other pertinent information.

Step 5: Analyse Findings

Evaluate the Evidence: ICMA(ANZ) will assess the findings against the professional body’s ethical standards and the specific circumstances of the case.

Prepare a Report: ICMA(ANZ) will create a comprehensive report summarizing the investigation process, evidence, and findings. This report should outline whether there was a breach of ethical standards.

Step 6: Make a Decision

Committee Review: ICMA(ANZ) will present the findings to the investigation committee or a relevant governing body within the professional organization for review.

Determine Outcomes: ICMA(ANZ) will decide on the appropriate course of action based on the severity of the breach. Possible outcomes may include:

o Dismissal of the complaint

o Issuance of a warning or reprimand

o Mandatory training or ethics course

o Suspension or expulsion

Ethics Helpline Contact: [email protected]