Code of ethics for professional accountants - Workshop 2018

In this workshop, fundamental ethical principles together with threats to compliance with these principles will be fully explained. Actual cases and scenario analysis of non-compliance will also be discussed.

My Offerings


Facing a highly competitive operating environment and drastic changes in business models, entity's management is facing an enormous pressure from owners for better returns in shorter time frame. This leads to motivation for management to conduct irregular or even fraudulent accounting treatments in order to satisfy demands from shareholders/owners and also at the same time to pursue the management team's own interest.

Most professional accountants is either engaged in business or public practice and is required to comply with ethical principles as stipulated in Code of Ethics for Professional Accountants ("COE"). Failure to do so results in disciplinary actions and even the loss of professional designation.

This workshop intends to provide you with a better understanding of the fundamental ethical principles and threats that prevent proper compliance with these principles. The speaker will also elaborate the importance of public practitioners’ independence status and discuss typical scenarios of these threats as well as feasible safeguards to tackle it.

Key topics covered:

  • Fundamental ethical principles
  • Purpose of Code of Ethics for professional accountants
  • Independence in assurance practitioner's perspective
  • Impact of good corporate governance on accountants engaged in business sector
  • Threats to compliance with ethical principles
  • Safeguards to threats
  • Scenario analysis of common threats that lead to possible non-compliance
  • Discussion on cases of disciplinary actions on non-compliance by professional accountancy body

Trainer profile:

Clarence Choi is a professional accountant and member of three renowned professional accountancy bodies. He has over 15 years experience in external and internal audit plus over 12 years teaching experience in auditing and accounting related subjects. Over the past years, he routinely conducted various lectures in HKU SPACE, including bachelor degree program. He has previously lectured the subject Advanced Audit and Assurance in revision program course of CPA Australia launched through HKU SPACE. He serves as speaker for CPA Australia's CPD event on several sessions of Audit Essentials. He is also a technical consultant of a long established local CPA firm.


Enjoy 10% savings when you register for any three or more workshops in the Finance for the Future Program 2018.

* The fee paid is non-refundable. Transfers must be advised in writing and received by CPA Australia at least five working days prior to the event date. Transfers can only be made once and are subject to workshops within Finance for the Future Program 2018.


  • Understand the essence of ethical principles
  • Know the importance of upholding ethical principles and derived benefits
  • Master the mechanism of compliance with ethical principles
  • Able to continuously alert of threats to non-compliance and maintain adequate safeguards


This workshop is suitable for professional accountants who wants to refresh their knowledge in upholding ethical principles and anyone who wants to know how accountants must perform in order to earn public confidence.



3 hours

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