The fundamental ethical principles that guide accountants rarely change, but the world in which we apply them certainly does. New legislation, evolving professional responsibilities and rapid advances in technology are creating fresh challenges for accountants, putting familiar principles such as integrity, objectivity, confidentiality and professional competence under increasing pressure. Staying up to date means recognising these emerging threats, understanding how they can influence professional judgement and knowing how to respond.

This course revisits the core ethical principles for accountants and explores some of the key developments affecting professional ethics in 2026-27. We examine recent updates to the IESBA Code of Ethics, including sustainability assurance and ethical tax planning, before considering the challenges presented by generative and agentic AI. You’ll explore issues such as AI hallucinations, data confidentiality, over-reliance on technology and the seven pillars of Responsible AI use. We also look at recent cases of ethical misconduct, from inappropriate accounting practices and examination cheating to greenwashing, highlighting how organisational culture and workplace pressures can lead professionals to make the wrong decisions.

You’ll come away with a clearer understanding of how established ethical principles apply to today’s challenges, and greater awareness of the risks that can threaten professional behaviour. By learning from the mistakes of others and recognising where safeguards are needed, you’ll be better equipped to exercise sound judgement, maintain professional integrity and respond confidently to new and evolving ethical challenges.