Ethics 2025: Principles and Threats
Part of a series on 2025-26 ethical updates. This update reviews the core ethical principles for professional accountants and looks at how recent developments may cause ethical dilemmas and threats to arise in the real world.
Ethics 2025: Principles and Threats
This course will enable you to
About the course
The IESBA Code of Ethics defines the standard of behaviour expected of a professional accountant. While these principles rarely change, the world around you does, making ethics an evolving landscape.
This update reviews the core ethical principles, how we apply them in our professional lives, and highlights recent developments that may pose ethical dilemmas and threats to your work in the real world.
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Author
John Taylor
John is a Chartered Accountant who has spent many years advising small and medium-sized businesses across the North of England. John is the author of two industry standard textbooks: Millichamp - Auditing and Forensic Accounting. He has also written several auditing textbooks for AAT courses.
