Ethics: Principles and New Threats

by Anna Faherty

Part of a series on 2024-25 ethical updates. This short course reviews the core ethical principles for professional accountants and considers how new developments might put those under pressure.

This module will enable you to

  • Identify the five ethical principles as defined in the IESBA Code of Ethics
  • Ensure that these principles govern your behaviour as a finance professional
  • Recognise emerging threats to ethical behaviour

About the module

As an accountant you're required to adhere to an ethical code built around five fundamental principles of professional behaviour. While these principles rarely change, the world around you does constantly, making ethics more of an evolving landscape than you might expect.

This course looks at the new developments in the types of ethical threats and dilemmas that finance professionals could encounter.

Contents

How it works

Author

Anna Faherty

Writer, lecturer and consultant working across the publishing, museum and charity sectors.

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