Notes and Credit

Notes1. celonis.com/blog/how-inflation-supply-chain-and-sustainability-could-drive-efficiency-gains/2. celonis.com/blog/how-inflation-supply-chain-and-sustainability-could-drive-efficiency-gains/3. celonis.com/blog/how-inflation-supply-chain-and-sustainability-could-drive-efficiency-gains/4. kantar.com/inspiration/inflation/can-the-inflation-stir-us-toward-a-more-climate-conscious-consumption

This toolkit was written and compiled by Ross Archer, Director — Public Policy, and Ian Selby, Vice President — Research & Development, Management Accounting, AICPA & CIMA, together as the Association of International Certified Professional Accountants

The American Institute of CPAs^® (AICPA)The AICPA is the world’s largest member association representing the accounting profession, with more than 418,000 members in 143 countries and a 129-year heritage of serving the public interest. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.The AICPA sets ethical standards for the profession and U.S. auditing standards for audits of private companies, not-for-profit organisations, federal, state and local governments. It develops and grades the Uniform CPA Examination and offers specialty credentials for CPAs who concentrate on personal financial planning; fraud and forensics; business valuation; and information technology. Through a joint venture with The Chartered Institute of Management Accountants^® (CIMA), it established the Chartered Global Management Accountant^® (CGMA) designation to elevate management accounting globally. The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ. aicpa.orgChartered Global Management Accountant (CGMA)CGMA is the most widely held management accounting designation in the world. It distinguishes more than 137,000 accounting and finance professionals who have advanced proficiency in finance, operations, strategy and management. In the United States, the vast majority also are CPAs. The CGMA designation is underpinned by extensive global research to maintain the highest relevance with employers and develop competencies most in demand. CGMA designation holders qualify through rigorous education, exam and experience requirements. They must commit to lifelong education and adhere to a stringent code of ethical conduct. Businesses, governments and not-for-profits around the world trust CGMAs to guide critical decisions that drive strong performance.
cgma.orgAssociation of International Certified Professional AccountantsThe Association of International Certified Professional Accountants^® (the Association) is the most influential body of professional accountants, combining the strengths of the American Institute of CPAs (AICPA) and The Chartered Institute of Management Accountants (CIMA) to power opportunity, trust and prosperity for people, businesses and economies worldwide. It represents 689,000 members and students in public and management accounting and advocates for the public interest and business sustainability on current and emerging issues. With broad reach, rigor and resources, the Association advances the reputation, employability and quality of CPAs, CGMA designation holders and accounting and finance professionals globally.
aicpa-cima.com^{For information about obtaining permission to use this material other than for personal use, please email}^{mary.walter@aicpa-cima.com}^{. All other rights are hereby expressly reserved. The information provided in this publication is general and may not apply in a specific situation. Legal advice should always be sought before taking any legal action based on the information provided. Although the information provided is believed to be correct as of the publication date, be advised that this is a developing area. The Association, AICPA and CIMA cannot accept responsibility for the consequences of its use for other purposes or other contexts.}^{The information and any opinions expressed in this material do not represent official pronouncements of or on behalf of the AICPA, CIMA or the Association of International Certified Professional Accountants. This material is offered with the understanding that it does not constitute legal, accounting or other professional services or advice. If legal advice or other expert assistance is required, the services of a competent professional should be sought.}^{The information contained herein is provided to assist the reader in developing a general understanding of the topics discussed but no attempt has been made to cover the subjects or issues exhaustively. While every attempt to verify the timeliness and accuracy of the information herein as of the date of issuance has been made, no guarantee is or can be given regarding the applicability of the information found within to any given set of facts and circumstances.}^aicpa.org^|^{aicpa-cima.com}^|^cgma.org^|^{cimaglobal.com}

^{Founded by AICPA and CIMA, the Association of International Certified Professional Accountants powers leaders in accounting and finance around the globe.}^{© 2023 Association of International Certified Professional Accountants. All rights reserved. AICPA and CIMA are trademarks of the American Institute of CPAs and The Chartered Institute of Management Accountants, respectively, and are registered in the US, the EU, the UK and other countries. The Globe Design is a trademark of the Association of International Certified Professional Accountants. 2302-071183}