Association of Government Accountants (AGA) members and non-members who hold the Certified Government Financial Manager® (CGFM®) certification¹ exercise the highest quality of performance and help earn and maintain public confidence in the accountability profession.

Our Code of Ethics (the Code) sets a minimum standard of behavior and creates an expectation that AGA members and non-member CGFMs¹ will conduct themselves in an ethical and professional manner. AGA members and non-member CGFMs  agree to adhere to the Code of Ethics.

The Code consists of Four Principles with underlying rules supporting each Principle.
 

Principle 1: AGA Members and CGFMs¹ Shall Serve and Support the Public Interest.

The public consists of citizens, taxpayers, customers, employers, employees, investors, the business and financial sector, and others who rely on the objectivity and integrity of government accountability professionals.

The public should reasonably expect those who serve government to be trustworthy. AGA members also have an obligation to demonstrate accountability. Accordingly, AGA members and non-member CGFMs¹ must adhere to the following rules:

  • Abide by the expectations, standards and rules of the position they hold; and seek necessary information to interpret and apply them.
  • Accept personal responsibility for the foreseeable consequences of action(s) and inaction.
  • Adhere to the standards of conduct of their employer and any professional associations or organizations of which they are a member.
  • Consider the long-term interest of the government and its citizens.


Principle 2: AGA Members and CGFMs¹ Shall Maintain the Highest Standards of Professionalism and Integrity.

Government accountability professionals shall work at the highest standards of professionalism, attain the highest levels of performance, and meet the public interest principle. Accordingly, AGA members and non-member CGFMs¹ must adhere to the following rules:

  • Demonstrate integrity and credibility by being believable, trustworthy, straightforward and honest in performing professional services.
  • Maintain professionalism by acting with the skill, good judgment, and respectful behavior expected of someone trained to do a job well.
  • Perform quality services by providing the highest standards of performance and complying with all applicable professional standards.
  • Project confidence by instilling in others a full and strong belief that ethics govern their actions.
  • Perform job tasks with diligence.
  • Maintain professional knowledge and skills for effective, efficient work.
  • Perform the duties of their position and supervise the work of subordinates with the highest degree of professional care.
  • Engage only in those services for which they have the necessary knowledge, skills, and experience.
  • Exercise diligence, objectivity and honesty in professional activities, including utilization and management of resources.
  • Behave with dignity and respect for others.
  • Not engage in acts that are discreditable to the accountability profession.
  • Obey the law.

 

Principle 3: AGA Members and CGFMs¹ Shall Remain Objective in Carrying Out their Duties and Responsibilities.

Objectivity requires being fair and not allowing prejudice, bias, conflict of interest, or influence of others to affect decision-making.  Accordingly, AGA members and non-member CGFMs1 must adhere to the following rules:

  • Render opinions, observations or conclusions for official purposes only, after appropriate consideration of pertinent facts.
  • Remain free from real or perceived conflicts of interest.
  • Be fair and not allow prejudice, bias, conflict of interest, or influence of others to affect decision-making.
  • Avoid any activity that creates or gives the appearance of impropriety.
  • Remain aware of the responsibility to disclose to appropriate parties any improprieties that come to their attention.
     

Principle 4: AGA Members and CGFMs¹ Shall Carefully Maintain and Protect Confidential Information.

The public, employers, and organizations with which members are affiliated expect members to maintain confidentiality over information.  Accordingly, AGA members and non-member CGFMs¹ must adhere to the following rules:

  • Refuse to disclose or use any confidential information acquired while performing professional services, unless proper and specific authority has been granted or a legal or professional right or duty to disclose becomes apparent.
  • Transmit and use confidential information obtained in their professional work only for the purpose intended, neither for personal gain or advantage, nor to the disadvantage of others.
 

[1] The Code of Ethics also applies to CGFM candidates.