Accountants' Discussion Forum: From Balance Sheets to Behaviour: Navigating Ethical Culture through Financial Data


Date: Jul 30, 2025 - Jul 30, 2025

CPD hours: 2 Hours

Time: 10:00 - 12:00

Event Type: Webinar

Presenter: Caryn Maitland CA(SA)
Owner, Maitland & Associates
Presenter: Carmen Westermeyer CA(SA)

In the wake of high-profile corporate failures, accounting professionals are increasingly being called upon to take a more active role in safeguarding organisational ethics and governance.

Overview   

In the wake of high-profile corporate failures, accounting professionals are increasingly being called upon to take a more active role in safeguarding organisational ethics and governance. This Discussion Forum explores how financial professionals can move beyond traditional compliance to detect cultural and ethical risks hidden in financial and tax data.  

Technical experts Caryn Maitland CA(SA) and Carmen Westermeyer CA(SA) will introduce you to practical tools aligned to King IV and ISO 37000 such as ethics dashboards, ethical KPIs and culture audits.  

Join Caryn and Carmen on 30 July 2025, from 10h00 to 12h00, as they empower you to connect numbers with behaviours, enabling you to offer boards and clients deeper insights into integrity, governance and values-based decision-making. 


Learning objectives and competencies developed 

Through an in-depth analysis of the latest regulatory developments, real-world case studies and practical examples, this webinar will equip you with the following competencies:   

  • Understand how financial statements and tax behaviours can reflect underlying ethical values or risks. 

  • Learn to identify “ethical red flags” using data points like related party transactions, cash flow anomalies, tax strategy trends and discretionary spending. 

  • Explore the concept of “ethical KPIs” and how these can support boardroom discussions and integrated reporting. 

  • Gain insight into how ethics dashboards and data-informed culture audits are used by boards and ethics committees. 

  • Be equipped to support clients and employers in building an ethical organisational culture through financial transparency and integrity signals. 


Content to be discussed 

The following topics are under discussion for this month:  

  • The Role of Accountants in Ethical Oversight 

    • Ethical responsibilities under the IFAC Code of Ethics; Professional judgement and integrity; NOCLAR (Non-Compliance with Laws and Regulations)                                        

  • Financial and Tax Data as Ethical Indicators 

    • Analysis of discretionary expenditure; Aggressive tax planning vs tax avoidance; Tax strategy disclosure under King IV and IFRS; Trends in related-party transactions                  

  • Ethical Red Flags in Financial Statements 

    • Indicators of management bias; Risky revenue recognition; Late payment patterns; Unusual transactions                                                                                  

  • Ethics Dashboards and Data-Informed Culture Audits 

    • Use of dashboards to monitor ethical KPIs; Culture audit frameworks (e.g. King IV, ISO 37000); Linking audit findings to ethical leadership                                             

  • The Intersection of Tax, Assurance, and Governance 

    • Tax transparency and reputational risk; Ethical implications of deferred tax liabilities; Auditor’s role in identifying cultural risks; Ethical considerations in financial assurance  

  • Data-Driven Ethics in Practice 

    • Practical examples from case studies; Integrating ethics into client advisory; Working papers for ethics assessments; Reporting to those charged with governance           


Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   


Meet your presenters 

Caryn Maitland CA(SA) 

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002 and is also a registered member of SAICA. 

Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics. She has presented on the national tour for the annual Legislation Update with ProBeta Training (Pty) Ltd in 2014 and 2015, as well as on the FASSET national tour for the Tax Administration Act in 2014.  Caryn is also involved with the annual SAICA SMP Technical tour. 

  

Carmen Westermeyer CA(SA) 

Carmen Westermeyer graduated in 2001 from the University of Natal, Durban (now UKZN), with a BCom Honours degree in Accounting and completed her articles with PwC in 2004. She has been a member of SAICA since then. In 2008, she was appointed lecturer at UKZN and coordinated the Taxation 300 course until December 2010. She then took over the role of Academic Leader for the Taxation Department, as well as the coordination of the Postgraduate Taxation Programme.  

In December 2012 Carmen started running ad hoc training courses for members of the profession. From December 2013, she moved into commercial training and consulting on a full-time basis. She has been involved in various training activities, such as the SAICA SMP training in 2014 and the FASSET Budget and Tax Update in 2015 and 2016.   


Who should attend? 

The following persons will benefit from attending this webinar: 

  • Professional accountants such as CA(SA), BAP(SA), AGA(SA), Professional Accountant (SA), FCCA, BA(SA) and ACCA. 

  • Registered auditors. 

  • Company directors. 

  • Financial managers. 

  • Registered tax practitioners.  

  • Trainee accountants.    


Price 

  • Individual Booking: R380.00  

  • Company Booking: 

    • Group Price 1 - From R284 per person (up to 5 users)  

    • Group Price 2 - From R220 per person (up to 10 users)  

    • Group Price 3 - From R189 per person (over 11 users) 

 

Steps to register for the event:  

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If you don’t have a profile, create a free profile then login and register for the webinar. Click here to create a free profile (There is no charge to create a profile and gain access to our free content). 

To find out about the Resource Centre, Accounting Library and CPD Subscription Plans, click here 


Corporate training solutions 

At the Accounting Academy, we recognize the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience. 

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritize hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios. 

Interested in a bespoke corporate training experience? Reach out to us at [email protected] or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organizational goals.


Contact us 

Have any questions or need any assistance? Contact us today! 

 

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Venues & Dates

The following venues and dates are available for this event.


Discounts available

The following discounts are available for this event

Member Discount: Access to the webinar / recording

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