Ethical behaviour is a fundamental part of remaining compliant as an accounting professional, but it’s also crucial to help build and maintain trust with your clients and customers. More than this, it upholds the reputation of the profession throughout wider society.

Ethical threats come in many shapes and sizes, ranging from conflicts of interest and financial manipulation to breaches of confidentiality.

For accountants, identifying these threats is only a small part of the ethics equation. When you notice anything inappropriate, you have to know how to respond and – most importantly – you need to actually do something about it.