Good corporate governance and ethical leadership are widely recognised as important factors to minimize risks of corruption and malpractices at workplace.  Professional accountants provide invaluable advice to senior management on corporate governance and act as guardians watching out for malpractices and non-compliance with legal and regulatory requirements.  Accountants who perform their guardian role well can spot the red flags, blow the whistle and guide companies to maintain sound risk management and control systems to prevent corruption and related malpractices.

With reference to the ICAC's experience on investigation and corruption prevention work, the speaker will introduce the relevant ordinance and analyse common corruption risks and ethical issues encountered by company directors, senior management and accounting professionals in their daily work.

1. Introduction

• Current corruption scene
• Guardian role of accounting professionals in corruption prevention and ethical governance

2. Benefits of practising professional / business ethics and the 3-As Model

• Awareness
  • Relevant provisions of the Prevention of Bribery Ordinance
  • ICAC case illustrations and points-to-note
• Assessment
  • Ethical issues encountered by accounting professionals
  • Video show and discussion
• Action
  • Personal governance - GPS Ethics Compass
  • Corporate governance - Corporate Ethics Compass
  • Role of accounting professionals in corruption prevention and upholding
    ethical governance

3. Assistance Offered by the ICAC

The seminar will be followed by a 20-min tour of the ICAC Exhibition Hall.

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