• Linking the importance of personal and business ethics to that of professional ethics, including the various difficulties associated with these elements of ethics. • A practical approach to capture the essence of the 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. • Specific coverage on each of the threat indicators from the Codes of Ethics that apply to the respective professionals, and how to address them. • The expectations placed upon the professional accountant in response to NOCLAR. • An overview of the new ISQC 1 and 2 requirements on ethics and independence as part of the firm's quality control process. • Brief coverage of the considerations for auditors when also rendering non-assurance services. • A practical discussion of the most common areas prone to unethical behaviour in practice and how to caution against rationalisations and justifications. • An overview of the impact of technology and the digital environment on the accounting professional, and how members are to adapt their ethical approach in light of constant change. • Please take note that this session will not cover the disciplinary process for non-adherence to ethical standards.