Can you really be objective if you’re reviewing your own work? Many accountants unknowingly cross a line that can sink their credibility, and trigger red flags with SARS. This article looks at the hidden risks of mixing compilation and assurance, and shows how business accountants can protect their independence, boost their value, and stay on the right side of the standards.

Ethics isn’t just a set of rules—it’s the backbone of trust in governance. For those charged with governance in South Africa, the stakes are high: whistleblowers rely on robust frameworks for protection, while conflicts of interest can unravel even the most well-intentioned decisions. Guided by principles of fairness, transparency, and accountability, leaders must not only champion ethics but also embody it in every decision. In a country where integrity is often tested, the Protected Disclosures Act serves as a lifeline for those daring to speak up, and a litmus test for boards to prove their commitment to justice and accountability.