Overview    

Ethical dilemmas in professional practice rarely present themselves in clear-cut situations. Accounting and assurance practitioners are increasingly required to exercise strong professional judgement when faced with client red flags, suspected irregularities, commercial pressure, and uncertainty regarding compliance with laws and regulations. Knowing when to continue an engagement — and when to disengage — is critical to protecting professional integrity, managing risk, and maintaining public trust in the profession. 

This practical and thought-provoking webinar explores real-world ethical challenges encountered by practitioners and provides structured guidance on applying professional standards when concerns arise. Participants will gain insight into applying ethical frameworks, recognising fraud indicators, navigating regulatory obligations, and making defensible decisions aligned with professional and legal requirements. 

Join Caryn Maitland CA(SA) on 24 April 2026 from 10:00 am to 12:00 pm as she examines how practitioners can confidently respond to ethical uncertainty, apply professional scepticism, and determine when disengagement from a client relationship becomes the most appropriate and professionally responsible course of action.. 

Learning objectives   

Attending this webinar will equip you with the following skills:  

• Identify and evaluate red flags indicating potential fraud, misrepresentation, or non-compliance in client engagements 
• Apply the NOCLAR framework and relevant professional standards when suspicion arises, even without conclusive evidence 
• Assess how commercial pressures influence professional judgement and ethical decision-making 
• Implement a structured decision-making approach to determine whether to continue, escalate, or disengage from client relationships 
• Understand the legal, professional, and practical considerations involved in ethical disengagement and risk mitigation 

Content   

The webinar will cover the following topics:  

• Professional Ethical Framework 
  o IESBA Code of Professional Conduct 
  o NOCLAR (Non-Compliance with Laws and Regulations) 
  o Fundamental ethical principles: integrity, objectivity, professional competence and due care 

• Fraud, Misrepresentation and Red Flags 
  o ISA 240 (Revised): Auditor responsibilities relating to fraud 
  o Indicators of management override 
  o Professional scepticism and judgement 
  o Distinguishing suspicion versus evidence 

• Regulatory and Reporting Obligations 
  o FICA (Financial Intelligence Centre Act) reporting obligations 
  o Suspicious and unusual transaction reporting 
  o Thresholds for escalation and regulatory reporting 

• Commercial Pressure and Ethical Risk 
  o Fee dependence and client concentration risk 
  o Deadline pressure and engagement quality considerations 
  o ISQM 1: Quality management and firm responsibilities 
  o Over-reliance on management representations 

• Decision-Making Under Uncertainty 
  o Ethical decision-making frameworks 
  o Risk assessment: regulatory, reputational, and legal exposure 
  o Stay vs escalate vs disengage analysis 

• Disengagement and Client Exit 
  o Ethical and professional disengagement procedures 
  o Documentation and defensibility of decisions 
  o Communication with management and those charged with governance 
  o Successor communication and professional clearance 

• Professional Risk and Consequences 
  o Regulatory scrutiny and disciplinary processes 
  o Reputational risk and liability exposure 
  o Personal versus firm accountability 

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.  

• Audit managers.  

• Trainee accountants.  

Price  

• R 450.00 - Online admission - Individual.  

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 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 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 corporate@accountingacademy.co.za 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!  

• Online chat through our website.  

• WhatsApp: Start chatting (+27635026114)  

• Phone: 010 593 0466  

• E-mail: ticket@accountingacademy.co.za