CPD - Ethics 2025 - 22 October 2025

Presenter

Mariëtte Muller-Sprout
Associate Director

View Presenter Profile here

Course outline

Ethical behaviour is not just a requirement. It is the foundation of trust in our profession.

Stay compliant with the CPD requirements for ethics, whilst strengthening your professional judgement with our course.  Through engaging discussions, real-life dilemmas, and practical tools, we will help you navigate today’s ethical challenges and prepare for tomorrow’s risks.

Content:

The areas we will be covering in the session are:

1.  Introduction
   a. The concept of ethics and ethics in business
   b. Is there a right answer?
   c. Ethics and the law and the need for ethics in business

2. Personal ethics
   a. Personal values influencing ethics

3. Business ethics
   a. Matters concerning ethics in business 
   b. Ethical decision-making
   c. Applying the decision-making model
   d. Examples of ethical decision-making in business

4. Professional ethics
   a. Revisions to the definitions of listed entity and public interest entity (PIE) in the

5. IRBA Code of Professional Conduct for registered auditors
   b. Final pronouncement: Technology-related revisions to the IRBA Code of Professional Conduct for registered auditors
   c. Sustainability reporting and assurance: Ethics and independence

Important to note:

• The course is open for 12 months and will then close.
• A recording will be made available after the session.  The recording will be available even if you were not able to join the session, and thus no refund will be applicable.
• Certificates will be issued on the date of successful completion of the assessment. The certificate will reflect the date of the training session.