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Governance, Accountability, and the Accountant’s Ethical Role: Where the Line Is Drawn

Accountants operate at the centre of governance and accountability. This session explains where ethical responsibility begins, where it ends, and where professionals get exposed. 

Date:

20 October, 2026

Time:

14:00

Hours:

1 hour

CPD Units:

2

Category:

Ethics

Group:

Channel 2: Growth

Format:

Live Event

How to get this session: CIBA members access it through their channel, log in and find it under My CPD. Not a member yet? Buy this single session, or join CIBA to unlock your full channel

R230,00 VAT incl.

Product Information

Accountants are often relied on to support decisions that carry ethical weight. This session focuses on the ethical role of accountants within governance structures and why accountability often lands on the professional when things go wrong. Ethical failures rarely start with fraud. They begin with pressure, silence, and small compromises that feel harmless at the time. This session explores how those moments arise and how governance structures either support or undermine ethical behaviour. Understanding where responsibility sits helps professionals recognise when to speak up, when to push back, and when to step away. Strong ethical judgement protects reputation, career, and professional standing.

Presenter/s

Dr Cornelie Crous

Senior Lecturer and Researcher at the UFS Business School. Specialises in financial strategy, corporate governance, and integrated reporting with a strong focus on higher education and ethical research leadership.

What will set you apart

  • How governance and ethics connect in practice 
  • Where accountability sits for accountants 
  • Why ethical pressure increases in decision making 
  • How small compromises escalate into failure 
  • Where professionals are often blamed 
  • How to protect ethical independence 

Event breakdown

  • Governance and ethical responsibility 
  • Role of accountants in governance 
  • Accountability and decision making 
  • Ethical pressure points 
  • Independence and objectivity 
  • Escalation of ethical failures 
  • Protecting professional standing 
  • Ethical judgement in practice 

Certificate

The following event is awarded 2 CPD units in Ethics.