Navigating Ethical Requirements in 2026

Course outline:

This course will cover the ethical rules governing the range of work performed in practice and suggest suitable approaches to tackle the risks.

The problem with ethics is that the basic concept is simple, but the rules applying to accountants in practice are often complex. There is the additional issue of the practical application of the rules. Why do we see examples of otherwise respected firms or individuals having breached ethical requirements, even though this wasn’t their intention? 

This course will look at both the technical requirements and the practical implementation, including the risks of accidental breach of the requirements. In particular, the following areas will be considered: 

• Ethics in the profession
• The ethical framework in the UK
  The ICAEW and ACCA Code of ethics
• The FRC Ethical standard
• Common ethical threats in practice
• Non-compliance with laws and regulations
• Embedding ethics in firms and scenarios

CPD Hours: 1

For our 2025 course go to Navigating Ethical Requirements in 2025