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Ethics in an era of complexity and digital change: New publication from CPA Canada, ICAS and IFAC

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By ICAS

20 August 2021

As the world becomes more complex, maintaining ethical standards becomes both more challenging and increasingly important. To help guide financial professionals, the Chartered Professional Accountants of Canada (CPA Canada), the Institute of Chartered Accountants of Scotland (ICAS), and the International Federation of Accountants (IFAC) have released Complexity and the professional accountant: Practical guidance for ethical decision-making, the first in a series of four thought leadership pieces.

“We’re on a journey to reimagine the future of the accounting profession,” said Charles-Antoine St-Jean, president and CEO, CPA Canada. “Digital disruption and shifting societal expectations are redefining the role of professional accountants around the world. Our collective response to these opportunities, challenges and ethical implications will impact our ability to remain trusted leaders, on the forefront of change. This paper, and those to follow, contribute to important conversations as we adapt and help shape the future.”

This initial publication developed by CPA Canada builds on a collaborative exploratory paper and global roundtable event, called Ethical Leadership in an Era of Complexity and Digital Change, held in conjunction with ICAS and IFAC. The first of the series addresses key themes presented in the exploratory work, leveraging the event discussions and recommendations, to offer practical guidance for professional accountants, accounting organizations, educators and employers.

Download the report

“As the accountancy profession adjusts to dramatic change brought about by the rapid advance of technology and an increasingly complex world, I am keenly aware of the ethical core, embedded in our profession, that differentiates us,” said Kevin Dancey, CEO of IFAC. “It is this core ethical foundation, and our skills and competencies, that enables the millions of professional accountants worldwide to navigate the digital age and help organisations through the multiple challenges and opportunities, while reflecting the profession’s recognition of its public interest responsibility.”

The development of Complexity and the professional accountant: Practical guidance for ethical decision-making was also informed through the ongoing efforts of the Technology Working Group of the International Ethics Standards Board for Accountants and the diverse views of stakeholders gathered through its technology initiative’s outreach.

“The accounting profession needs to continually evolve to address changing stakeholder needs while continuing to meet its public interest responsibility,” notes Bruce Cartwright CA, ICAS CEO, adding: “The only certainty is that there will be more regular advancements in technology. It is therefore imperative that we properly consider the associated ethical implications of technology and help shape the future.”

Complexity and the professional accountant: Practical guidance for ethical decision-making, along with the collaborative exploratory paper, a summary of the February 2021 event, including an on-demand recording and additional resources, are all available on the IFAC Knowledge Gateway.

The upcoming papers in the series will cover the following interconnected but distinct topics:

  • Technology is a double-edged sword
  • Identifying and mitigating bias and mis-/disinformation
  • Mindset and enabling skills.

ICAS Code of Ethics

The ICAS Code of Ethics applies to all members of ICAS, affiliates, students, employees of a member firm or an…

Ethics and The Power of One

ICAS calls on every CA to place ethical leadership at the heart of their professional responsibilities

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