Accounting Ethics

Learn about the key ethical issues facing accountants and financial controllers, as well as frameworks to help you stay above reproach in financial matters.

Introduction

• The purpose of accounting ethics

1. Values, Ethics, and Governance

• Differing between ethics, values, and beliefs
• Defining ethics within accounting
• Objectivity, transparency, and accountability

2. Ethical Responsibility for Business

• Differing between legal and ethical choices
• Ethics for an accountant (code of conduct)
• Ethics through legal structure
• Ethics within corporate culture

3. Accounting Ethical Responsibilities

• Professional competency
• Professional accountability
• Ethical consideration and code of conduct
• Internal controls and audit

4. Corporate Governance

• Framing corporate governance
• Boards of directors and board committees
• Expanding role of governance
• Nonprofit and public sector governance

Conclusion

• Ethics in practice: Advice for next steps