Building Trust & Ethics

Ethical Leadership in the Digital Age

Professional accountants have a wide range of skills and competencies, which are underpinned by ethics, trust, integrity and recognition of their public interest responsibility. Complexity in the professional environment, brought on by rapidly evolving technology, digital disruption, and mis/disinformation is directly impacting all organizations and professional accountants. IFAC has teamed up with the Chartered Professional Accountants of Canada and the Institute of Chartered Accountants of Scotland to examine the ever-changing technology landscape and its implications for ethical leadership, including the challenges and opportunities ahead for the accountancy profession.

The group has already produced an exploratory paper and a global roundtable event. They will now develop four thought leadership pieces to offer practical guidance for professional accountants, professional accountancy organizations, educators and employers. This thought leadership is also informed through the ongoing work of the International Ethics Standards Board for Accountants (IESBA)’s Technology Working Group, and the diverse views of stakeholders gathered through its technology initiative’s outreach.


New Ethical Leadership in an Era of Complexity and Digital Change Paper Available

Paper 4 - Mindset and enabling skills of professional accountants; A competence paradigm shift



Thought Leadership


Additional Resources

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