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Glossaries

Key definitions you need to know to understand the CIMA Code of Ethics

Glossary (Parts 1, 3, 4a and 4b)

Definitions for terms used in:

Part 1 - Complying with the code, fundamental principles and conceptual framework

Part 3 - Professional accountants in public practice

Parts 4a and 4b 

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Glossary (Part 2)

Definitions for terms used in Part 2 - Professional accountants in business (including CGMA designation holders)

View the glossary