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.

Making the right choice isn’t always easy, especially when the situation is tricky or unclear. Ethical decision-making is about doing what’s fair and honest, even when it’s hard. This article explores how to think through tough choices, why it matters to be ethical, and simple ways to stay on the right path in life and work. Let’s dive into practical tips and real-life examples to help you make decisions you can feel proud of.

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.