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.

When billions disappear and whistle-blowers pay with their lives, ethics in finance can no longer be treated as theory. The Maumela case is a stark reminder that accountants and bookkeepers are not bystanders but guardians of trust. This article explores what it means for CIBA members to ask the hard questions, act with courage, and make ethics a daily standard in our profession.