Ethics

Topics in this module

1. 01

   Ethical reasoning and competing values

   Distinguish ethical dilemmas from clear misconduct and compare consequences, duties, rights, justice and character in professional decisions.

   9 sections · 9 min read

   1 video2 PDFsIncludes 1 flowchart guide

   See the topics covered

   1. Recognising the ethical question
   2. A dilemma is not simply an opportunity to cheat
   3. Describing behaviour and evaluating it are different tasks
   4. Egoism and the reach of consequences
   5. Utilitarian reasoning looks beyond the accountant
   6. Duties, rights and justice
   7. Character, courage and moral agency
   8. Apply several lenses without inventing certainty
   9. Sources and further reading
2. 02

   Principles, threats and professional judgement

   Use the five ethical principles and the identify, evaluate and address framework to explain threats and choose an effective professional response.

   9 sections · 8 min read

   6 videos6 PDFsIncludes 1 flowchart guide

   See the topics covered

   1. Find the right part of the Code
   2. Integrity and objectivity protect different things
   3. Competence, care and professional behaviour
   4. Confidentiality requires controlled judgement
   5. Principles describe duties; threats explain the pressure
   6. Identify and evaluate with an inquiring mind
   7. Address the cause and check the result
   8. Practice: a trusted forecasting tool
   9. Sources and further reading
3. 03

   Workplace conflicts, information and pressure

   Apply ethical principles to conflicts, reporting, expertise, incentives and gifts, and respond constructively when workplace pressure threatens judgement.

   9 sections · 8 min read

   1 video1 PDF

   See the topics covered

   1. Identify the conflict before proposing disclosure
   2. Reporting information faithfully
   3. Technology does not take responsibility for the report
   4. Capacity is part of competence
   5. Incentives can change what feels reasonable
   6. Gifts and inducements require two separate questions
   7. Responding to pressure without passing it down
   8. Practice: when a savings target becomes a reporting problem
   9. Sources and further reading
4. 04

   Public practice and independence

   Assess engagement acceptance, fees, second opinions, client assets and independence without assuming that every threat can be cured by a safeguard.

   11 sections · 10 min read

   1 video1 PDF

   See the topics covered

   1. Accepting an engagement is a professional decision
   2. Predecessors, referrals and second opinions
   3. Fees affect judgement and the quality of work
   4. Financial-planning remuneration in the guide's historical setting
   5. Reviewers and client assets require structural protection
   6. Independence of mind and in appearance
   7. Match the response to the independence issue
   8. Non-assurance services and restricted reports
   9. Practice: separating a service does not always solve it
   10. Ethical failures have several forms of accountability
   11. Sources and further reading
5. 05

   Responding to wrongdoing and NOCLAR

   Work through suspected non-compliance, escalation and confidentiality while distinguishing professional responsibilities from legal disclosure protections.

   9 sections · 7 min read

   See the topics covered

   1. Recognise the issue without assuming a verdict
   2. Start with facts, roles and urgency
   3. Members in business: responsibility follows influence
   4. Public practice: distinguish audit from other services
   5. Evaluate the response before deciding the next action
   6. Disclosure is not the same as unrestricted publication
   7. Documentation and support have practical purposes
   8. Practice: what would adequate follow-through look like?
   9. Sources and further reading
6. 06

   Ethical culture and decision-making

   Compare ethical decision models, recognise cultural and personal pressures, and turn a justified conclusion into a practical course of action.

   11 sections · 9 min read

   2 videos2 PDFs

   See the topics covered

   1. Knowing the principle is only the beginning
   2. Individual development, courage and shortcuts
   3. Culture is visible in decisions and rewards
   4. Professional standards and cultural differences
   5. Three models, different purposes
   6. Applying the workplace framework
   7. The philosophical model broadens the assessment
   8. Organising an answer with the AAA model
   9. Speaking effectively after reaching a conclusion
   10. A final check on a defensible decision
   11. Sources and further reading