2025 Compliance: Ethics in Practice
Part of a series on 2025 Compliance. This module explores common ethical grey areas, when to apply professional judgement to your decisions and how your practice can maintain an ethical culture.
This module will enable you to
- Differentiate between the framework approach and the regulatory approach
- List the ethical codes that accountancy bodies follow
- Recognise ethical threats
- Implement policies that help build an ethical culture
- Recognise the danger of poor communication
About the module
Accountants are aware of the rules, regulations and codes that govern their workdays. But, when it comes to ethical codes, these often take a backseat to the IFRSs and GAAPs.
This module looks at the basic elements of ethics that are required by professional bodies, and the need for accountants to adopt an enquiring mind when dealing with clients' affairs.
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More in this series
Take a look more modules from the series: 2025 Regulatory Compliance
This course is only available as part of an accountingcpd licence.