Ethical behaviour in business is fundamental for public trust and confidence. These are long standing foundations of the accountancy profession. We aim to stimulate debate on the role of ethics in the profession by exploring what 730 young accountancy professionals think about this focus.

Their input gives insight into the reasons why they join the profession, the values that are most important to them, whether they encounter unethical behaviour at work, and ideas as to how they can be better supported in dealing with such situations.

This does not only provide a better understanding of what ethics means for young professional accountant, but give experienced practitioners insight on the crucial role they can play in helping young professionals apply ethical behaviour.