Professional Ethics in Uncertain Times

The risk of fraud and unethical behaviour increases during times of significant change or uncertainty. For professional accountants, the risk landscape is multi-dimensional and continually evolving. This course invites professional accountants to consider the pressures they may experience, unconscious bias, and psychological traps that may increase the risk of unethical behaviour, as well as the components of fraud, ethical intelligence, and trust. We conclude with strategies leaders and organizations may use to support and encourage ethical behaviour.