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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
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.