Ethical dilemmas in accounting: how should smaller practices respond?
Ethical pressure can surface in everyday client work. Hear how smaller practices can navigate the grey areas and know when to seek support.
In brief:
- Why everyday pressures can create ethical grey areas
- How close client relationships can test professional judgement
- Where to find guidance when a situation isn’t clear
Ethical dilemmas rarely arrive as obvious right-or-wrong choices. In smaller practices, they can emerge through client pressure, tight deadlines or situations where something simply doesn’t add up. Close and long-standing client relationships can make those moments even harder to navigate.
In this five-minute episode of Small Firm, Big Impact Express, Josephine Haste FCA, Manager Ethics and Professional Practice at CA ANZ, explores why ethics is part of everyday accounting practice and what to consider when the right course of action isn’t immediately clear.
The episode also marks Global Ethics Day, an opportunity to reflect on the role ethical judgement plays in maintaining client and public trust.
“Ethical challenges don’t arrive as obvious dilemmas.”
Resources and further reading:
- Global Ethics Day
- Ethics: support and guidance for members
- Codes and standards
- Three ways to prepare for an ethical challenge
- A CA sounding board
- Visit the smaller practices centre
View the transcript within the platform.

