Professional Behaviour & the Junior Accountant - 5 Fundamental Principles

Introduction

What does professional behaviour mean for a junior accountant and how far do your professional responsibilities extend?

Your obligations apply from the start of your professional journey and attach to you individually. They also extend beyond technical work: communications with colleagues, behaviour at work social events and social media activity can all raise regulatory concerns.

This short webinar will introduce the five fundamental principles that underpin professional ethical conduct, focusing on professional behaviour and the standards expected of practitioners. Practical examples will explore the boundary between professional and personal life and explain why the consequences of misconduct can extend beyond your employment.

What You Will Learn

This short webinar will cover the following:

• The roles of ICAEW and ICAS, and why their expectations matter independently of your employer’s requirements
• Individual accountability: how professional obligations apply to students, trainees and newly qualified accountants
• The five fundamental principles: integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour
• What professional behaviour requires in practice, including compliance with laws and regulations, acting in the public interest and avoiding conduct that might discredit the profession
• Recognising bullying, harassment, victimisation and unfair discrimination
• The scope of regulatory scrutiny and lessons from other regulated professions
• Where professional obligations apply: the significance of a sufficient connection to professional life, including work social events, interactions with colleagues and social media
• Practical scenarios involving abusive emails, inappropriate behaviour at social events and personal social media posts
• What happens when a complaint is made: investigations, disciplinary proceedings and potential sanctions
• Practical takeaways to help you recognise regulatory risks and make informed decisions about your conduct