Learnsignal

Search Learnsignal

Search across blog posts, courses, and CPD content

Leadership And Hr

Ethical Decision-Making in Accounting Leadership

IFAC Ethics Code, Threat Types, Decision-Making Models, and Governance Frameworks

3 CPD credits on completion
Enrol Now
Certificate on completion
Downloadable resources
Self-paced learning

About This Course

Course Information

This course should give students a comprehensive understanding of how to approach ethical dilemmas in accounting and make decisions that uphold company values and legal standards.

Certificate on Completion

This course is made up of videos, questions and additional reading materials and accounts for 3 units of CPD. One unit is the equivalent of one hour of learning. A certificate will be issued once you have completed all 3 units. Each unit represents one hour of learning.

Course Sections

This course is made up of the following sections:

  • Ethical Decision-Making in Accounting Leadership (Multiple Videos)
  • Ethical Decision-Making in Accounting Leadership (Quiz)
  • Additional reading materials on Ethical Decision-Making in Accounting Leadership Multiple Journal articles
  • Course completion survey
  • CPD Certificate issued once the course is completed

What You Will Learn

  • Explain the five IFAC core principles: integrity, objectivity, professional competence, confidentiality, and professional behaviour
  • Identify the five types of ethical threats accountants face: self-interest, self-review, advocacy, familiarity, and intimidation
  • Apply the PLUS ethical decision-making model (Policies, Legal, Universal, Self) to workplace dilemmas
  • Describe how leaders set an ethical tone at the top through governance frameworks and disciplinary procedures
  • Assess real-world ethical dilemmas such as window dressing and intimidation threats in financial reporting
  • Evaluate the role of accountability mechanisms, whistleblower protections, and regular policy reviews in maintaining ethical standards

Who This Course Is For

  • Practising accountants who need to deepen their understanding of the IFAC Code of Ethics and how to apply it in leadership situations
  • Accounting leaders responsible for setting governance frameworks and ethical policies within their teams or organisations
  • Finance professionals preparing for roles where they will oversee compliance, reporting integrity, or disciplinary processes

Prerequisites

  • Familiarity with professional accounting standards and the role of bodies such as ACCA or IFAC
  • Some professional experience in accounting or finance, as the course builds on real workplace scenarios

Frequently Asked Questions

Course Details

CPD Credits3
CertificateYes

Need Help?

Our team is here to help you choose the right course for your CPD needs.

Contact Us
Pricing

Pricing

Invest in your professional development with flexible payment options.

Everything included in your subscription:

CPD certificate on completion
Downloadable resources
Self-paced learning
Expert-led content
24/7 access
Mobile friendly

Ready to Start Learning?

Join thousands of finance professionals who have advanced their careers with Learnsignal CPD courses.

Enrol Now

Ready to get started?

Join 100,000+ students across 130 countries. Choose a plan that fits your goals — cancel anytime.

View Pricing