About this course
The International Ethics Standards Board for Accountants (IESBA) and the International Audit and Assurance Standards Board (IAASB) recently made the most extensive changes to the Code of Ethics in over two decades. In light of these changes, this course is your opportunity to refresh your knowledge of the Code and how it applies to you and your role.Ethics is defined as a system of moral principles by which human actions and proposals may be judged good or bad, or right or wrong. The effects of your ethical decisions can be significant, not only for the stakeholders involved but for yourself. Some understand ethics to include personal characteristics, such as trust, integrity, and honesty. Others emphasise consequences; that is, considering the impact of decisions on stakeholders or acting with ‘social responsibility'. For others, ‘doing the right thing’ means you adhere to key principles, such as treating others in the same way that you would want them to treat you.
This course focuses on the key ethical pronouncement provided specifically for the global accounting profession: the IESBA Code of Ethics for Professional Accountants (the Code) issued by the International Federation of Accountants (IFAC). Successfully completing this course will equip you with knowledge of the Code, and how to use it to confidently resolve ethically challenging situations.
By completing this course, you will understand:
- how the International Code of Ethics for Accountants (the Code) applies to you and your role
- the International Code of Ethics for Accountants (the Code) including sections and guidance specific to your role
- the fundamental principles of the International Code of Ethics for Accountants (the Code)
- how the conceptual framework of the International Code of Ethics for Accountants (the Code) is applied to identify, evaluate, and address threats to the fundamental principles.
Key information
- This foundational course is aimed at finance professionals who seek to develop or refresh their understanding of the IESBA Code of Ethics for Professional Accountants (the Code) and their ethical obligations under the Code.
- CPD certificate is available upon successful completion of the course.
- Course produced by Chartered Accountants Australia and New Zealand (CA ANZ).
