AI Ethics Tops Survey for Accountancy Professionals

TORONTO, Oct. 14, 2026 /CourierPR/ -- Ahead of Global Ethics Day on October 21, the latest survey by ACCA (the Association of Chartered Certified Accountants) reveals a significant shift in the ethical challenges faced by the accountancy profession. According to the report, "Navigating Ethics for Trust," artificial intelligence (AI) use has emerged as the leading ethical challenge, cited by 61% of respondents, up from 32% in ACCA’s 2024 survey.

The report, which drew on 1,178 responses from finance and accounting professionals across 135 countries, highlights that ethical leadership (43%) and ethical culture (39%) remain among the top three ethical challenges.

The survey indicates that ethical challenges have become more difficult to resolve in the last three years, with 50% of respondents agreeing that this is the case. Additionally, 53% of respondents reported witnessing unethical behavior during the same period. The report includes a toolkit that provides a practical 10-step process for applying the International Code of Ethics for Professional Accountants (IEBSA Code) in real situations.

Other key findings from the survey data include: 1. 89% of respondents agree that ethical capability in the profession remains strong, but it depends on continuous professional development. 2. Trust in the profession is grounded in strong ethical standards (46%), transparency (38%), and independence (36%). 3. Enabling ethical behavior in practice is a shared responsibility, with ethical culture and leadership acting as core conditions for ethical action. Ethical leadership and ethical culture remained among the top ethical challenges in both 2024 and 2026.

ACCA, founded in 1904, has been breaking down barriers to the accountancy profession and now proudly supports a diverse community of over 257,900 members and 530,100 future members in 180 countries. The organization is redefining accountancy by providing cutting-edge qualifications, continuous learning, and insights that equip individuals with the business and finance expertise and ethical judgment to lead and drive sustainable value in organizations and economies worldwide.