The Grey Zone Diaries
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Let’s be honest, most of us know not to cook the books, bribe a SARS auditor, or delete a debtor’s balance just to please a client. That’s Ethics 101. But what happens when you’re not in the black or the white, but somewhere murky in the middle?
Welcome to the Grey Zone the place where ethical decision-making isn’t obvious, and the consequences can affect careers, reputations, or even livelihoods. This is advanced ethical decision-making, where values meet real-life pressures, and there’s no “correct” tick-box in sight.
Here are five real-life-inspired scenarios from the lives of South African finance professionals, anonymised, of course, that showcase what advanced ethics really looks like.
When the Numbers Are Technically Right, but Morally Wrong
The Scene: Sipho, a Business Accountant in Practice, is helping a long-standing client finalise year-end accounts. Everything balances, revenue is legitimate, and expenses are accounted for. But in conversation, the client casually admits they delayed recognising some income to avoid pushing their turnover over the VAT threshold.
The Dilemma: It’s technically not Sipho’s job to police revenue recognition beyond what’s documented. But now he knows. Does he walk away? Raise it with SARS? Is he complicit if he files the return knowing what he knows?
The Decision: Sipho decided to stop the engagement, documented his concerns, and sent a written disengagement letter without accusing the client directly. He referred them to another practitioner and reported his experience to CIBA's ethics helpline for guidance.
The Lesson: Advanced ethics often isn’t about catching fraud. It’s about what you do with information that raises red flags, especially when no one else would’ve known.
The Friendly Favour That Became a Front Page Headache
The Scene: Nokuthula, a senior bookkeeper, helps out her cousin’s construction company by doing their books over weekends, no fee, just family loyalty. The cousin gets into legal trouble over non-compliance with tender regulations, and suddenly Nokuthula’s name is on the documents submitted to the municipality.
The Dilemma: She never signed anything. But she did prepare the reports they used to win tenders, and they used her designation and employer’s name to boost credibility.
The Decision: Nokuthula immediately disclosed the situation to her employer and CIBA. She laid a charge of misrepresentation and sought legal advice. It was messy, but her proactive disclosure protected her from professional misconduct allegations.
The Lesson: Even informal favours can turn into serious ethical breaches. When your designation is on the line, "just helping out" can become a personal liability.
The Temptation of “Just This Once”
The Scene: Pieter, a tax practitioner, is under pressure. His client, a struggling entrepreneur, is begging him to backdate invoices by two weeks to meet a funding requirement. “It’s just to unlock a grant,” the client pleads. “No one will check.”
The Dilemma: Pieter knows backdating is a no-go. But he also knows this grant might save the client’s business, and the jobs of 15 employees. Is it still unethical if your intention is to help?
The Decision: Pieter declined. Instead, he helped the client draft an honest explanation of why the grant date should be extended and even contacted the funding agency directly. The grant was delayed but not lost, and the relationship remained intact, because Pieter protected his integrity while still finding a way to support the client.
The Lesson: “Good intentions” don’t justify bad ethics. Advanced ethics means resisting the urge to be the hero, and finding legitimate ways to help.
Internal Whistleblowing And the Fallout That Follows
The Scene: Lerato works in finance at a mid-sized firm and discovers that the CFO has been processing “director loans” without approval, circumventing board controls. She raises it with her line manager who says, “That’s above your pay grade.”
The Dilemma: If she reports it externally, she risks her job, especially if her internal reports get buried. But if she stays silent, is she enabling abuse?
The Decision: Lerato made a formal report to the audit committee and documented everything. She also consulted CIBA's confidential ethics support line. Two months later, the CFO resigned, and her integrity was praised, but not before a very uncomfortable HR meeting.
The Lesson: Doing the right thing isn’t always rewarded immediately. Sometimes, ethical courage looks like losing sleep to do the right thing, and holding the line when no one else will.
When “Cultural Fit” Means Looking the Other Way
The Scene: Jason joins a fast-growing tech firm as Financial Manager. He quickly notices that the leadership team likes to play fast and loose with staff reimbursements, including luxury alcohol and overseas gifts disguised as “training costs.”
The Dilemma: “This is how things work here,” the CEO shrugs. “You’ll get used to it.” If Jason challenges it, he’ll be labelled difficult. But if he stays quiet, he’s complicit.
The Decision: Jason started by proposing a new expense policy and clarified what’s allowed. When pushed, he stood firm, and was offered a generous severance package to leave. He accepted.
The Lesson: Sometimes, ethics means choosing to walk away from toxic environments, and knowing your reputation is worth more than your next paycheck.
So What Can You Take Away From This?
Advanced ethical decision-making is not about knowing the rules, it’s about what you do when the rules are fuzzy, or when there’s pressure to bend them.
Every CIBA member, whether a Chartered Bookkeeper or a Chartered Business Accountant in Practice, will face these moments. You won’t always have time to look up a standard or phone a mentor. You’ll have to rely on something deeper: your values, your judgment, and your willingness to accept consequences.
When you’re in the Grey Zone:
Pause — Don’t rush a decision that doesn’t sit right.
Document — Keep notes, especially if you walk away.
Disclose — Report concerns early and protect yourself.
Don’t act alone — Reach out to your professional body. CIBA is here to support you.
Final Thought
Ethics isn’t a chapter in a textbook, it’s a daily choice. And while the easy decisions are obvious, the real test is what you do when doing the right thing feels like the hard thing.
Join CIBA for a CPD on Advanced Ethical Decision Making Here
Can you spot the ethical red flag before it hits your reputation?
In our day-to-day roles as bookkeepers, accountants, financial managers, and business leaders, we’re constantly navigating decisions that aren’t black and white. Whether it’s pressure to “just sign it off,” managing conflicting client interests, or facing an internal control that no one enforces, the ethical line can blur fast.
Join me on 25 July 2025 for a power-packed 1-hour webinar where we’ll tackle real-world ethical dilemmas you’re likely to face in your work – and how to respond with clarity, confidence, and integrity.
✔️ Understand what really makes a decision “ethical”
✔️ Apply a simple, powerful decision-making framework
✔️ Walk through real case scenarios tailored to your role
✔️ Sharpen your ethical instincts – before you need them
🗓 Date: 25 July 2025
🕗 Time: Available from 08:00
📚 CPD Units: 2
💻 Format: On-demand webinar
💸 Cost: R230 incl. VAT
Presented by me, Leana van der Merwe, Head of Technical at CIBA – drawing from 18+ years of experience in accounting, governance, and compliance.
👉 Book your seat here
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