Ethical due diligence in hiring and assessing professional accountants

Ethical due diligence in hiring and assessing professional accountants


Ethical due diligence in recruitment involves assessing potential employees in terms of their fit with the ethical culture and values of the organisation. Ethical performance assessments should also be used when considering candidates for career development and promotion within the organisation.

This report, produced in partnership with the Institute of Business Ethics, will provide a starting point for any organisation seeking to establish an ethical culture, where the aim is to have shared understanding of the types of behaviors that are expected and acceptable, and having the right fit of people engaged in the organisation.