Overview 

In the world of accounting and auditing, professionals often face the challenge of balancing client loyalty with their responsibility to the public interest. Ethical decision-making can become particularly complex when financial incentives, professional relationships, and public accountability intersect. This session explores the ethical dilemmas that arise when the individual or organisation paying for a professional service is not the primary beneficiary of the work’s integrity and transparency.
Join Caryn Maitland CA(SA) on the 18th of November 2025 from 10:00 am to 12:00 pm as she unpacks real-life examples, professional standards, and practical strategies to help you navigate conflicts of interest and uphold ethical principles when client and public expectations collide.

Learning objectives 

Attending this webinar will equip you with the following skills:  

• Understand the ethical implications of dual loyalties in professional practice.
• Identify and assess potential conflicts of interest between client expectations and public accountability.
• Apply relevant sections of the IFAC Code of Ethics and SAICA’s Code of Professional Conduct to real-world scenarios.
• Develop strategies to maintain professional objectivity and independence under pressure.
• Strengthen your ability to communicate and justify ethical decisions confidently.

Content 

The webinar will cover the following topics:   

• Understanding Split Loyalties in the Accounting Profession
o Defining client versus public interest obligations.
o Recognising how commercial pressures can influence ethical judgment.
o The role of professional scepticism and independence.
o Case studies illustrating split loyalties in practice.

• Ethical Frameworks and Guidance
o Overview of the IFAC and SAICA Codes of Ethics.
o Key principles: integrity, objectivity, professional competence, and confidentiality.

• Managing and Mitigating Ethical Dilemmas
o Practical tools for identifying, evaluating, and addressing conflicts of interest.
o Steps for ethical decision-making when under pressure.

• Real-Life Scenarios and Discussion
o Interactive examples highlighting dilemmas between client expectations and public accountability.
o Lessons from recent professional misconduct cases and their implications.

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.   

About the presenter 

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. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA. 

• Registered auditors. 

• Independent reviewers. 

• Trainee accountants. 

Price 

• R 265.00 - Online admission - Individual.  

• Group Price 1 - From R184 per person (up to 5 users)  

• Group Price 2 - From R121 per person (up to 10 users)  

• Group Price 3 - From R109 per person (over 11 users)  

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

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 Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar. 

Corporate training solutions 

At SA Accounting Academy, we recognise 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 prioritise 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 organisational goals.  

Contact us   

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

• Online chat through our website.   

• WhatsApp: Start chatting (+27635026114)   

• Phone: 010 593 0466   

• E-mail: [email protected]