Ethics for professional accountants Webinar (Mandatory Training)

INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountants Act, Laws of Kenya)

Ethics for professional accountants Webinar
Date: 3rd December  2025
Time: 04.00pm-06.00pm
Delivery Mode: Virtual

(This is one of the mandatory trainings for practicing certificate consideration)

Overview

Ethics continues to be a foundational pillar of the accounting profession, especially as practitioners face increasing client pressures, tightening regulatory expectations and rapid technological changes that introduce new forms of ethical risk. Recent updates to the IESBA Code, ongoing enforcement actions globally and the growing ethical considerations in areas such as sustainability reporting and technology use demonstrate why continuous ethics renewal is essential. For practitioners in Kenya, compliance with the International Code of Ethics including the International Independence Standards is not only a professional obligation but also a regulatory requirement embedded in the Accountants Act and ICPAK’s Quality Assurance Review framework.

This webinar will provide a practical and experience-driven understanding of the Code, enabling practitioners to interpret and apply its requirements in real-world scenarios. Participants will explore the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour, and consider how these principles translate into daily decision-making within firms. A central focus will be the conceptual framework approach, which guides practitioners in identifying threats to compliance, evaluating their significance and implementing appropriate safeguards. The session will emphasize the most common threats such as self-interest, self-review, advocacy, familiarity and intimidation and will demonstrate how proper documentation supports ethical judgments in practice.

Independence in assurance engagements will be another major theme, especially given its prominence in Quality Assurance Review findings. The discussions will address fee dependency, long association, relationships involving network firms and distinctions between independence requirements for audit and other assurance engagements. To anchor these principles, the webinar will incorporate realistic ethical dilemmas drawn from the experiences of small and medium practices, touching on issues such as client pressure, conflicts of interest, fee negotiations, scope creep and ethical leadership challenges within firms.

Emerging issues will also form part of the discourse, particularly the ethical implications of technology and artificial intelligence, where concerns about confidentiality, data protection, objectivity and professional behaviour continue to grow. Participants will reflect on the ethical dimensions of sustainability reporting and assurance under IFRS S1, IFRS S2 and ISSA 5000, as well as anti-money laundering obligations and cybersecurity considerations tied to digital records. The session will conclude with practical guidance on building and sustaining an ethical culture in firms, including tone at the top, staff sensitization, internal escalation mechanisms and the integration of ethical expectations into firm methodologies and policies.

By the end of the webinar, practitioners are expected to be better equipped to apply the IESBA Code confidently, recognize and respond to high-risk ethical situations and document their rationale in line with regulatory expectations. The aim is to support practitioners in reducing exposure to ethical and independence breaches while fostering a culture of integrity, accountability and sound professional judgment across the profession.

Topics to be covered will include:
• Overview of the IESBA Code
• The Conceptual Framework
• Independence in Assurance Engagements
• Managing Ethical Dilemmas in Practice
• Emerging Ethics Issues
• Strengthening the Ethical Culture of Firms

Target Audience:

This webinar will be useful to all professional Accountants and those aspiring to join the profession, Internal and External Auditors, Consultants and Advisors

Continuous Professional Development Units (CPDs):
Members of ICPAK and those from reciprocating professional bodies will be awarded 2 Structured CPD Units upon successful completion of the workshop.

Financial Commitment:
The workshop charges are Kshs. 1,000. Charges will cater for the webinar fees, learning materials, and e-certificates of attendance.

Online Booking:
Registration: Delegates are reminded to note that online booking for the webinar is mandatory on  We call on workshop participants to note that booking is available only online at www.icpak.com and will close one day before the training session. Delegates are reminded to note that online booking for the training is mandatory.

National Industrial Training Authority (NITA) Reimbursement:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke).

Further requests can be channeled to us via telephone calls on, +254 719 074 100, or via email to marketing@icpak.com

We encourage members to regularly visit our website https://www.icpak.com for update.