Unlawful conduct rarely announces itself. For most accountants, it appears quietly: a puzzling transaction, an incomplete explanation, or information that leaves lingering unease. The real question isn’t whether something is wrong, but what responsibility follows once the concern is recognised. Many assume that flagging the issue (or even walking away) is enough. Sometimes, it isn’t. Navigating these situations safely demands clear understanding of confidentiality, professional boundaries, and how NOCLAR protects both the public interest and the accountant.

The sentencing of former SARS employee and tax practitioner Michael Benson isn’t just a headline, it’s a mirror. Not because his actions define the profession, but because they expose a deeper truth every accountant recognises: The hardest ethical decisions happen when no one is watching. When the system is breaking down. When clients are desperate. When exhaustion blurs judgment. Most practitioners aren’t unethical, they’re overwhelmed. And it’s in those quiet, lonely moments of pressure where the real ethical battle is fought. This isn’t a story about misconduct. It’s a story about survival, temptation, and professional courage.

Financial abuse doesn’t always wear a mask, sometimes it hides behind trust, job titles, and paperwork. In today’s increasingly complex financial landscape, business accountants must be the early warning system that protects organisations from ruin. Here's how to identify, prevent, and respond to financial abuse in the South African context.