Guardian role of professionals in upholding ethical governance - Workshop 2018

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.

Key topics covered:


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

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

Trainer profile:

Katherine Ma, Senior Community Relations Officer, ICAC

Katherine joined the Community Relations Department of the ICAC in 2007. She has worked in various regional offices of the ICAC throughout the years and has an extensive experience in presenting probity seminars for both private and public sectors. Having designed different strategies in connecting various segments of the community, she has also implemented education and publicity projects of different scales to disseminate integrity messages and engage public support to the anti-graft cause. Having been posted to the Hong Kong Business Ethics Development Centre of the ICAC since July 2016, she is now responsible for supporting the Centre to promote business ethics and anti-corruption messages in local and overseas business communities.


Learning objectives

  • Understand the guardian role of accountants and company directors in upholding ethical governance
  • Raise the awareness of corruption and related malpractice in the workplace enhanced
  • Gain knowledge of the relevant sections of the Prevention of Bribery Ordinance and regulations in relation to the duties and responsibilities of directors and professionals in preventing corruption and malpractices


This workshop is suitable for professional accountants, company directors, management and anyone who are interested in identifying the common corruption risks and ethical issues encountered by company directors, accounting professionals and senior management.

1.5 hours