Ethics and Professionalism

    Professional Scepticism

    The Briefcase #35: Just One More Thing… Accountants and Professional Scepticism

    By: accountingcpd | Posted on: 20th Mar 2026

    As Lieutenant Columbo reached for the doorknob, he suddenly halted. He turned his head and, bringing his cigar away from his lips, said: “Just one…

    Greenwashing

    The Briefcase #33: 5 Greenwashing Hall of Fame Inductees

    By: accountingcpd | Posted on: 5th Mar 2026

    Greenwashing isn’t just what leprechauns call one of their laundry cycles – even though they do call it that. No, it’s not only that, greenwashing…

    Enron Towers

    The Briefcase #25: How the Enron Scandal Changed Accounting Forever

    By: accountingcpd | Posted on: 9th Jan 2026

    In 2001, Enron was the one to watch. You couldn’t go five minutes without hearing about Enron. You’d visit your grandmother in her home and…

    Key Ethical Challenges Accountants Will Face in 2026

    The Briefcase #20: Key Ethical Challenges Accountants Will Face in 2026

    By: accountingcpd | Posted on: 28th Nov 2025

    Ethics is something we’ve all had to think more about in recent years, and some professional bodies have responded to this by adding mandatory CPD…

    Ethical Issues with AI

    By: Julia Penny | Posted on: 6th Jun 2025

    There are a number of cautionary tales that highlight how AI systems have gone wrong in the past, exhibiting unintended bias in their algorithms. The…

    Describing professional behaviour

    By: Alan Nelson | Posted on: 12th Nov 2024

    I have recently submerged myself in the wording of various ethical codes and the recent changes that have been made. Indeed, agreeing to co-author our…

    Ethical considerations for accountants using AI tools

    By: Julia Penny | Posted on: 9th Oct 2024

    For accountants incorporating AI tools into their organisation, embedding ethical principles from the outset is essential. The key areas to consider will be familiar, as…

    Unravelling the Post Office Scandal: Ethical Considerations

    By: Alan Nelson | Posted on: 14th Feb 2024

    The Post Office scandal has made me reflect on the value of ethical frameworks. Sometimes they seem overly detailed and verbose, but they provide an…

    5 ways to encourage ethical behaviour in your organisation

    By: accountingcpd | Posted on: 13th Nov 2019

    Even though numerous scandals through time, such as Enron or Tesco’s accounting scandal, have taught us about the dangers of unethical behaviour, creating an ethical…