Advanced Ethical Decision Making
This session will help CIBA members strengthen their ability to make ethical decisions in real-world scenarios. By exploring practical approaches to common ethical issues, delegates will gain tools to support sound judgment in everyday professional situations.
What will set you apart
By completing this course you will gain the following competencies
- Identify common ethical dilemmas specific to bookkeeping, financial administration, accounting, and management roles.
- Understand the core principles of ethical decision-making and why they matter.
- Apply a simple, step-by-step framework to evaluate options in tricky situations.
- Recognize the impact of ethical choices on clients, companies, and personal reputation.
- Communicate ethical decisions with clarity and confidence, even in high-stakes scenarios.
Event breakdown
- Welcome and Introduction
- Brief overview of the session
- Why ethical decision-making is essential for all CIBA roles, from bookkeepers to CFOs
- Understanding Ethical Dilemmas
- What makes a decision “ethical” or “unethical”?
- Real-life examples of common ethical issues in financial work
- The Decision-Making Framework
- Step-by-step method to evaluate options: facts, impact, and values
- How to assess long-term consequences and make choices confidently
- Applying Ethics in Different Roles
- Tailoring the approach for CBKs, CFAs, BAs, BAPs, CBAs, and CFOs
- Hands-on scenarios that demonstrate unique challenges in each role
- Open Discussion and Q&A
- Encourage attendees to share experiences and ask questions
- Practical advice on overcoming common obstacles to ethical decision-making
- Wrap-Up and Key Takeaways
- Review of the decision-making framework
- Final thoughts on building an ethical reputation and fostering trust in all interactions
Description
Presenters

Leana van der Merwe — Leana van der Merwe is a Chartered Accountant and Registered Auditor with over 18 years of experience in business accounting, audit and corporate governance. A former Audit Director and professional-body Technical and Standards Executive, she has guided more than 14,000 professionals through complex regulatory matters. Leana also serves on the PAFA Technical Advisory Group, the IFAC Anti-Money Laundering Committee and the IFRS Foundation SME Implementation Group.
You will earn a certificate
On successful completion you will receive a certificate for 2 CPD units in Ethics.
Requirements
- Laptop, desktop, or mobile device with internet access
- Microsoft Edge, Google Chrome, Safari, or Firefox browser