Ethics: applying the code

In a survey of CA ANZ members, respondents ranked 'adhering to a code of ethics' as the most important characteristic of a profession, ahead of expertise and education. Ethics is about doing what is morally correct – both in our work and in our personal lives. A profession earns respect when its members commit to and adhere to its ethical code.

All professional accountants have a responsibility to act in the best interest of the public and comply with the fundamental principles of integrity, objectivity, professional behaviour and more. This is set out in the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code), which applies to all International Federation of Accountants (IFAC) member bodies.

This course focuses on the Code, your ethical obligations as a professional accountant and how to use the Code in practice. You will gain practical experience using the Code and applying the principles to real-life scenarios.