INTHEBLACK April 2026 - Magazine - Page 41
organisations that ultimately supports sound
ethical decision-making. Within this is an inherent
appreciation for the value different perspectives
and backgrounds bring.
“That’s the value of diversity”, said Max Yatsuzuka
CPA, senior accountant at professional services firm
Forvis Mazars. “Everyone is open to listen and really
discuss, on the ground, the values of the company.
Everyone is on the same level, and we ensure
everyone feels free to speak and discuss together.”
As businesses implement AI across their
organisations, a commitment to sound ethics from
leadership is vital, because people follow by example.
“At Canva, we have a simple yet ambitious two-step
plan,” said D’Cruz. “Step one is to build one of the
world’s most valuable companies, and step two
is to use that success to do the most good that
we can. One of our values is ‘be a good human’,
and we put this into practice with everything we
do across the business.”
Ethics is an especially pertinent area for Canva,
as it needs to comply with many international rules
and regulations. Plus, the nature of its platform means
minors can use its products and services, which adds
complexity around governance.
“We have a code of conduct for our global
organisation, but we always focus on the values,”
D’Cruz explained. “We want to make sure people
follow the values of integrity and honesty all the time.
If anything comes to your attention, you have to
always think about the values, rather than the pages
the rules are on.”
AN ETHICAL EDUCATION
The nexus between ethics and AI is in sharp focus
for accountants as organisations more extensively
report carbon dioxide emissions, due to the reliance
on third-party information in reporting Scope 3
indirect emissions. In such situations, the reporter
relies on the supplier to be honest about the energy
information it provides — for example, in the amount
of energy that goes into making an essential piece
of equipment supplied by a third party.
AI can play a role verifying that information,
but technology can only do so much when it comes
to confirming the ethical actions of humans. This is
one reason why Ben Tse CPA, product manager at
Steadfast Group, believes ethical training should start
well before accountants take up their first role.
“Teaching people to be ethical has to start in
primary school,” he said.
Ultimately, accountants must be able to influence
stakeholders to provide the correct information.
Industry bodies also have a role to play.
“We need to figure out reporting and the right
LIVING THE VALUES
Today, organisations are much more likely to
encourage accountants to be actively involved in
ethical discussions.
“Accountants are at the table. What we do matters,”
said CPA Australia’s head of professional standards,
Melissa Read FCPA. “We are involved in the
decision-making and the operation of economies
and markets.
“There has also been greater awareness of the
significance of ethical fundamentals over the past
25 years. When I meet with practitioners now, they are
not so concerned with what the code is or what that
means for them. It is about making sure that there
is an ability and freedom within their staff to be talking
about ethics or raising and escalating issues instead
of sitting on them.”
This represents a change from a more traditional,
hierarchical approach. “We are all in this together
and we all represent the profession,” Read said.
BOLD SIGNALS intheblack.cpaaustralia.com.au 41
