None

The course will address the following:
• Ethics at its core: considering the direction in which our lives are set.
• The importance and elements of personal and business ethics and ethical
leadership, including a discussion of the difficulties that we face in this
regard.
• The journey of professional ethics: how can we as accounting
professionals best understand and apply the requirements from the
Codes that govern our duties?

o The roadmap: Capturing the essence of what the Code is intended to
achieve:
o The principles on which our professional ethics is founded
o The framework that enables us to apply it
o The process of identifying and addressing threats to ethical principles
o 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.
o The threat indicators along the way: a discussion of the detailed parts of
the Code as set out for accounting professionals in business, in public.
practice and in audit and assurance. This includes the independence
provisions and an overview of the impact that the Quality Management
Standards have on ethics.
o The expectations placed upon professional accountants in various roles
and levels to respond to matters concerning NOCLAR.
o A practical discussion of the most common areas prone to unethical
behaviour in practice and how to caution against rationalisations and
justifications.