Chartered Accountants Ireland were pleased to participate, along with CPA Ireland, in an extensive ethics research project completed by independent researchers, Matt Kavanagh and Dr Eleanor O’Higgins, in January 2019. The research examined ethical awareness, challenges and concerns of professional accountants in Ireland and Northern Ireland.
The report contains a candid discussion on the ethical landscape in our profession. It shows that there is strong recognition of the need for ethical conduct in the profession and in business, and indicates a growing awareness of ethical issues in the accounting profession. In terms of ethical decision making, respondents stressed that there should be an awareness of the accountant’s obligation to society. There was general agreement that ethics should be an intrinsic part of organisational culture in both business and practice.
We welcome this report and the recommendations, which will assist us in better understanding, supporting and facilitating our members in meeting expected professional standards and responding appropriately to ethical dilemmas they may encounter throughout their careers. We take the findings seriously and we look forward to engaging with the recommendations and reporting back to members on progress. The full report is available to download from the link below. As always, we welcome views and discussion on any aspect as we work to support members and the accountancy profession achieve the highest ethical standards and, in accordance with the foundation of our profession, to act in the public interest.