Webinars On-Demand

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

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 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     

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