Navigating Ethical Systems

Navigating Ethical Systems, created by CPA Canada, IFAC, and ICAS, follows a series of discussions with thought leaders of the accounting profession about how the systems and processes, in addition to individual criteria, can steer ethical behavior. Its intent is to offer practical guidance for professional accountants (PAs), professional accountancy organizations, educators and employers, as our profession evolves to address changing stakeholder needs while continuing to meet our public interest responsibilities.