Complexity and the professional accountant: Practical guidance for ethical decision-making (Paper 1)

The accountancy profession is evolving to address changing stakeholder needs while continuing to meet public interest responsibilities. Get practical guidance on ethical decision-making as a professional accountant, professional accountancy organization, educator or employer.

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This is the first of four thought leadership pieces developed by CPA Canada to build on a collaborative exploratory paper and global roundtable event recently held with ICAS and IFAC. Read Complexity and the professional accountant: Practical guidance for ethical decision-making to learn about:

  • complexity in context
  • views from the field
  • managing complexity for ethical leadership
  • practical implications for the profession

Additional content

You may also be interested in the other three papers from the series:

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Professional accountants play a key role in helping organizations navigate technological changes in an ethical manner. To do so, they must understand how to respect technology’s double-edged sword—actively pursuing opportunities while safeguarding against challenges.

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In our data-driven and AI-enabled world, CPAs need to explore new ways to bring value to their organizations. The paradigm shift towards competence points towards technological literacy and highly-tuned human skills.