Ethics

New requirements in the Code of Ethics for professional accountants ensures practitioners respond in a timely way.

Why you can’t turn a blind eye to non-compliance by a client

New requirements in the Code of Ethics mean that accountants may, in some instances, have to report client non-compliance with laws and regulations (NOCLAR).

The Code, through NOCLAR, allows accountants to disclose a suspected illegality to an appropriate authority without being in breach of confidentiality.

NOCLAR: When public good means accountants should speak up

Accountants can now speak out without breaching confidentiality principles if they suspect illegal activity under new NOCLAR ethical guidelines.

While we all have our cultural and individual differences, can we also accept that each one of us can choose what is morally right and wrong?

How does culture affect ethics?

Is your right and wrong the same as everyone else’s?

Obligations under APES 315 compilation of financial information

In March 2017 the Accounting Professional & Ethical Standards Board (APESB) issued the revised APES 315 Compilation of Financial Information effective for compilation engagements commencing on or after 1 July 2017, with early adoption permitted.

The challenge for oganisations is to make values and compliance work together.

Shared values or strong compliance (or both)?

If organisations want ethical employees, they should focus on shared values rather than a long list of what staff can’t do.

Build an organisational culture where ethical behaviour is its own reward.

Stopping your sales team from going bad

Building a sales culture that doesn’t cross the ethical line can help protect your company from a costly ruined reputation. Just ask Wells Fargo.

Finding ethical solutions to work issues requires thinking outside the box, particularly if the box is empty of ethical content.

Thinking outside the box on ethics

Ethical dilemmas are often more complex in the real world than they are in theory, but using some imagination can provide the right resolutions.

From little things, big things grow.

How to prevent unethical behaviour taking root

Unethical behaviour may start small, then expand to widespread organisational misconduct. How do you stop bad behaviour taking root?

INTHEBLACK

Enough with the euphemisms! It's time for ethics to talk back.

Euphemisms are often used to erase people, and ethics, out of business decisions. It’s high time for ethics to talk back.

INTHEBLACK

There's no accounting for ethics

The new year has ushered in a tougher corporate tax regime in Luxembourg - and a new round of court appearances for the pair who first exposed the country's secret tax deals with multinationals.

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Click to download the ethics ebook

Ethical Business Lessons eBook

While most of us want to do the right thing, sometimes we fail to adequately consider all aspects of a situation or are influenced by human limitations in perception and thinking. This collection can help.

Featured essays:

  • Make sure your voice is heard at work before you leave
  • Does reciprocity stop workers from doing the right thing?
  • There are no words to excuse a bad work ethic
  • Keep your accounting hat on
  • Why ethics and law are not the same thing
  • Should intuition be trusted on the job?
  • Move over "buyer beware" – it's the seller's turn
  • Are your ethics taking a wrong turn?
  • Bullies and bystanders
  • Counting the consequences
Download the eBook.