• An overview of the elements of personal and business ethics, the difficulties that may be associated with it and how it impacts the accounting professional. • All the relevant requirements from the IESBA (and aligned with it, IRBA, SAICA and SAIPA) Code of Ethics applicable to Auditors and Accountants, including: o A practical approach to capture the essence of the crucial principles on which our professional ethics is founded, the framework that enables us to apply it, and the process of identifying and addressing threats to ethical principles. o Specific coverage on each of the threat indicators and independence requirements from Parts 3 and 4 of the IESBA Code of Ethics, as well as elements incorporated from the SAIPA and other Codes of Ethics, and how to address them. o The expectations placed upon the accounting professional in response to NOCLAR. o An overview of the new ISQC 1 and 2 requirements on ethics and independence as part of the firm's quality control process. o Brief coverage of the considerations from the Code for auditors when also rendering non-assurance services. • A discussion of the most common areas prone to unethical behaviour in practice, and how to caution against rationalising unethical behaviour. • A brief discussion of the impact technology has on ethics in the accounting professional’s environment.