18 Accountants and Professional Ethics Course Book (Hard Copy)

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Our actions affect not only ourselves, but also those around us. Many of our professional decisions involve ethics. If we tell a lie, we can lose someone’s trust and undermine our own integrity. If we use shoddy materials or workmanship on the job, we can jeopardise the safety of others. Questions of morality and ethics can be found at all levels of society.


Ethical behaviour is equally important in the workplace as it is in our personal lives. Everywhere business is conducted, ethics matters. A successful business depends on the trust of various parties—employees, managers, executives, customers, suppliers, and even competitors. The ability to act, and to be seen acting ethically, are central elements to being a professional accountant.


This course provides an opportunity to review professional ethics applicable to accountants.


The course will focus on the ethical standards of CAANZ and will start with an introduction to ethics; a review of what ethics are, an overview of the Code of Ethics, key ethical principles, making ethical decisions and the consequences of unethical behaviour. Specific ethical requirements will be reviewed in more detail and will cover ethical requirements and issues for:


  • Those in practice
  • Those in business
  • Assurance engagements


Please note this course does not cover ethics in relation to audit work.