• Linking the importance of personal and business ethics to professional ethics, including the various difficulties associated
with these elements of ethics.
• All the relevant requirements from the IESBA Code of Ethics:
o 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 identifying and addressing threats to ethical principles.
o Specific coverage of each threat indicator from Parts 3 and 4 of the IESBA Code of Ethics.
o The expectations placed upon the professional accountant in response to NOCLAR.
o An overview of the ISQM 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 reviewers when also rendering non-assurance services.
• A practical discussion of the most common areas prone to unethical behavior 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
adapt their ethical approach in light of constant change.
• This session does not cover the elements from Part 2 of the Code for members rendering non-assurance services in
business. For a comprehensive session on ethics for such members, please refer to the available separate session.