2025-26 Update: Ethics

This course will enable you to

• Review the five ethical principles as defined in the IESBA Code of Ethics
• Explore ethical threats and dilemmas currently challenging those principles
• Discuss updates and changes to the IESBA Code and other ethical guidance
• Recognise the ethical challenges posed by AI and other emerging technologies
• Identify the causes of unethical behaviour and learn practical ways to prevent it

About the course

Ethics is constantly changing. New developments in technology, regulation and professional expectations mean accountants must adapt their approach to ethical standards. That’s why it pays to stay ahead of the curve – recognising what’s happening around you, as well as what’s on the horizon, so that you can work effectively, while remaining the conscience of your organisation.

This course considers the current challenges to our professional ethics, and how you can best deal with them. You’ll explore the IESBA Code and other relevant ethical guidance, and examine how updates, jurisdictional differences and recent developments - particularly in AI, ESG and cybersecurity - are shaping new ethical risks. The course also includes real-world case studies that illustrate the root causes and consequences of unethical behaviour in action.

You’ll come away with a clearer understanding of your ethical responsibilities, how to respond to new pressures with integrity, and how to maintain high ethical standards in a changing world.