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Code of Ethics and Professional Conduct

CIBA > Code of Ethics and Professional Conduct

Code of Ethics and Professional Conduct

Effective Date: August 1, 2025

Approved by: CIBA Governing Board

Preamble

This Code of Ethics establishes the professional and ethical standards expected of all members of the Certified (Chartered) Institute of Budget Analysts (CIBA). The Code promotes integrity, accountability, and excellence in public sector budgeting and financial management.

 Scope and Applicability

 Scope and Applicability

This Code applies to all categories of CIBA members, including students, associate members, certified members, fellows, honorary members, and staff representing the Institute.

Core Principles

All members shall uphold the following principles:

    • Integrity: Act honestly and ethically in all professional matters.
    • Objectivity: Remain free of conflicts of interest and bias in judgment.
    • Professional Competence: Maintain the knowledge and skills required for competent performance.
    • Confidentiality: Protect the confidentiality of information acquired in the course of professional duties.
    • Accountability: Accept responsibility for decisions, actions, and the resources entrusted.
    • Transparency: Be open and accurate in disclosures to stakeholders and the public.
    • Respect: Treat all individuals with dignity and fairness.

Professional Conduct

Members shall:

    • Comply with CIBA’s Constitution, policies, and applicable laws.
    • Avoid unethical or unlawful conduct in professional practice.
    • Disclose potential conflicts of interest in writing to the Membership and Ethics Committee.
    • Refrain from using their designation to mislead or misrepresent.
    • Report suspected fraud, corruption, or unethical behavior.
    • Participate in Continuing Professional Development (CPD).
    • Cooperate fully with investigations and disciplinary procedures.

Examples of Misconduct

Examples of misconduct include, but are not limited to:

    • Falsification of financial or budget reports.
    • Plagiarism in academic or research submissions.
    • Failure to disclose conflicts of interest.
    • Misuse of CIBA membership credentials.
    • Persistent failure to meet CPD requirements.
    • Harassment, discrimination, or abuse of colleagues or clients.

Disciplinary Process and Appeals

Violations of this Code may result in:

    • Warning or reprimand
    • Suspension of membership
    • Expulsion from the Institute

The Membership and Ethics Committee shall investigate reported breaches and recommend actions to the Governing Board.

Appeals against disciplinary actions may be submitted under the CIBA Appeals and Grievance Policy.

Reporting Violations

Members are encouraged to report suspected ethical violations confidentially to the Ethics Committee at ethics@cibagh.org.

 Whistleblowers shall be protected from retaliation.

 

Review and Amendment

This Code shall be reviewed every three (3) years or as directed by the Governing Board.