Most ethical failures in accounting don’t begin with fraud, they begin with pressure. Pressure to keep a client, protect cash flow, or avoid a decision that feels financially dangerous. For South African accountants in practice, ethics is rarely tested in theory. It’s tested in private moments, under strain, when no one else is watching. This article explores how ethical compromise happens quietly, why compliance alone is not enough, and how everyday decisions around client pressure, confidentiality, and professional judgement can carry serious long-term consequences. Because in accounting, integrity is not abstract, it’s survival.

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.

Professional boundaries aren’t walls, they’re the guardrails that keep your credibility intact. Every CIBA Chartered designation carries a clear scope, defining what you can do and what you mustn’t. Cross that line, and you risk more than your reputation, you risk your licence, your clients’ trust, and your livelihood. Boundaries aren’t there to limit you, they’re there to protect you. In a profession built on integrity and competence, knowing where your authority ends is just as vital as knowing where it begins. Stay within scope, and you safeguard not only your clients, but the entire profession.

Fraud is not just a big-company problem; it’s costing small practices, SMEs, and NPOs millions each year. In Red Flags & Right Choices: Fraud Prevention and Ethics That Pay Off, Leana van der Merwe unpacks real South African cases, showing how fraud happens and how ethics can prevent it. The session gives accountants practical tools to spot red flags early, strengthen controls, and turn ethical advice into a valuable client service that builds trust and protects reputations.