Professional Ethics for Accountants and Auditors

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 and can be hard to apply practically. 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 case study examples.

In particular, the following areas will be considered:

  • Sources of guidance:
    • The IESBA Code of ethics for the professional accountant
    • The professional bodies’ codes of ethics (based on the IESBA code)
    • Professional Conduct in Relation to Taxation (PCRT)
    • The FRC Ethical Standard
  • Fundamental ethical principles
  • Threats and safeguards approach
  • FRC Ethical Standard requirements for audits and public interest assurance engagements and how they affect more than just auditors
  • Provisions for small entities

The content for 2022 may vary.

CPD Course
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Flexible solutions

We offer a range of solutions to meet your training needs. To discuss your memberships or bespoke packages needs contact us on 0330 058 7141 or email us.


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