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Global accountancy organisations release new insight on trust and ethical decision making

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By ICAS

28 February 2022

ICAS, CPA Canada, IESBA, and IFAC release third publication in series exploring ethics in an era of complexity and digital change: Identifying and mitigating bias and mis- and disinformation

Three accountancy bodies and standard setting board IESBA have released the third part of a new thought leadership series exploring ethics and technological change.

The Chartered Professional Accountants of Canada (CPA Canada), the Institute of Chartered Accountants of Scotland (ICAS), the International Ethics Standards Board for Accountants (IESBA), and the International Federation of Accountants (IFAC) released Identifying and mitigating bias and mis- and disinformation, the third publication in a four-part series examining the impact of rapid technological change on ethical leadership and the accountancy profession.

The latest installment examines the high-stakes impact that bias and mis- and disinformation have on trust and objective decision-making.

“Professional accountants are trusted as a source of reliable and objective information, but we are not immune to the dangers of bias, mis- and disinformation that challenge objectivity and make it difficult to assess information and make competent decisions,” said lead authors Brian and Laura Friedrich. “We need to be diligent in applying professional skepticism and an inquiring mind to ensure we help combat these issues, in line with our public interest responsibilities.”

Bruce Cartwright CA, Chief Executive of ICAS said:

“The risks associated with mis- and disinformation have never been greater in today’s world, and they continue to have significant negative effects on the decision-making of individuals, organisations and communities within society, with ‘fake news’ seen as a serious problem. The requirements for professional accountants to comply with the fundamental ethics principles of integrity, professional competence and due care, and objectivity, and to exercise professional judgment and have an inquiring mind underscore our responsibilities in elevating the quality, credibility and reliability of information.”

Identifying and mitigating bias and mis- and disinformation follows the first two publications in the series - Technology is a double-edged sword: Opportunities and challenges for the accountancy profession and Complexity and the professional accountant: Practical guidance for ethical decision-making. It builds off a collaborative exploratory paper and global roundtable event called Ethical Leadership in an Era of Complexity and Digital Change, which CPA Canada, ICAS and IFAC jointly hosted in 2021. The fourth publication in the series will focus on mindset and enabling skills.

‘Ethical leadership is vital as technology advances’ says accountancy bodies and IESBA

By ICAS

20 December 2021

2023-01-charlestyrwhitt 2023-01-charlestyrwhitt
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