Ethical considerations during and beyond COVID-19: New Zealand
During COVID-19 and beyond, it is important that we remain hypervigilant and hold fast to our shared values and Code of Ethics. View resources to help you with ethical considerations.
Join the discussion in My CA Groups
Connect with other CAs and experts to ask questions you may have about ethics.
Login to join nowSummary of NZICA regulations
Summary and links to legislation, rules, ethics, professional and engagement standards relevant to NZICA and New Zealand resident members.
Ethics reminder during this time
At a time when our nations desperately need our help to ensure financial support goes to those who genuinely qualify within the law, it is important that we remain hypervigilant and hold fast to our shared values and Code of Ethics.
The International Code of Ethics and COVID-19
APESB and IESBA have developed scenarios in taxation and valuation services to assist professional accountants in business and public practice.
COVID-19: Ethics and Independence Considerations
Access this practical IESBA Q&A publication: COVID-19: Ethics and Independence Considerations, which members may find useful to understand their ethical obligations under APESB Code of Ethics (all members except NZ) or NZICA Code of Ethics (NZ members) in this time of change.
Continuing professional development - Professional Ethics for Corporates
In this webinar series you will explore business ethics and the challenges of working ethically in today’s ambiguous business environment as you revise your obligations under the Code of Ethics. This webinar is designed for members in corporate.
Continuing professional development - Professional Ethics for Public Practice
In this webinar series you will explore business ethics and the challenges of working ethically in today’s ambiguous business environment as you revise your obligations under the Code of Ethics. This webinar is designed for members in practice.
Continuing professional development - Ethical Compliance – eLearning
This course allows you to work through activities, share your learning with peers, and gain the knowledge and skills that will enable you to incorporate ethical compliance in your working life.
Continuing professional development - Ethical Issues for Accountants – eLearning
In this course you will explore a number of case studies approach, with realistic scenarios exploring the issues from professional practice, family business, audit and tax, and general professional relationships.
Continuing professional development - Professionalism and Ethics for Accountants – eLearning
Professionalism and Ethics for Accountants helps you discover the challenges and rewards of behaving ethically in the workplace, consider your own moral values and explore perspectives that will challenge your views.
The reasons why CAs are investigated
Practical guidance based on the reasons Chartered Accountants are investigated and what to do if this happens to you, based on learnings from cases that have come before CA ANZ disciplinary bodies.
Exploring the Code of Ethics
Access the practical case studies and guidance in the IESBA educational series: Exploring the IESBA Code. This may assist members’ understanding of the APESB Code of Ethics (all members except NZ) or NZICA Code of Ethics (NZ members). Both the APESB Code and NZICA Code are based on the IESBA Code.
LinkedIn Learning – Business Ethics
In this course, filled with practical examples and live-action scenarios, expert Bob McGannon helps you understand what business ethics are and why they are so important. Learn how to conduct an ethical self-check, apply ethical standards to your work with stakeholders and coworkers, and report any ethical issues that arise.
LinkedIn Learning – Business Ethics for Managers and Leaders
In this course, Bob McGannon delves into the subject of business ethics, explaining why it's critical to the success of your business—particularly in the era of social media—and how to refine your own ethical framework.
Begin with trust - Harvest Business Review (May-June 2020) article
Available at CA Library, this Harvard Business Review article reminds business leaders that trust is the basis for everything, from marriage to laws. Advises how business leaders can build trust and empower staff by focusing on its core drivers - authenticity, logic and empathy.
The value of trust - Strategic Finance (March 2020) article
Available at CA Library, this Strategic Finance article examines how trust enhances an organisation's credibility and improves levels of innovation and profitability.
Holding accountants accountable: how professional standards can lead to personal liability - eBook
Available at CA Library, this eBook offers a guide to avoid unethical situations in fraud investigations and maintain integrity and objectivity. Combines real-world techniques and practical advice with personal insights from a forensic accountant. Includes tips and real-world examples.
Q&A: How do I maintain client confidentiality and other professional obligations when setting up a virtual accounting practice?
This helpsheet highlights key professional obligations, some tips to manage these and resources you may find useful in the transition to a remote/virtual office, whether it be to adapt to the COVID-19 environment, or to create a more flexible workplace.