City Desk
Islamabad/Karachi : Marking Global Ethics Day, ACCA’s latest survey shows 61% of professional accountants now rank AI use as their leading ethical challenge, up from 32% in 2024. Ethical leadership (43%) and ethical culture (39%) remain in the top three.
The report, Navigating ethics for trust, draws on 1,178 responses from finance professionals across 135 countries. Half of respondents said ethical challenges have become harder to resolve over the past three years, and 53% reported witnessing unethical behaviour in that period.
Sarah Lane, ACCA’s Head of Ethics and Assurance, said professionals want tools and guidance rather than more rules, since the fundamental principles remain the ethical anchor. Assad Hameed Khan, Head of ACCA in Pakistan, urged professionals to question AI-generated outputs, keep accountability clear, and rely on strong ethical leadership and continuous learning.
The report includes a 10-step toolkit for applying the IESBA Code. Additionally, 89% agree the profession’s ethical capability remains strong, and ACCA’s redesigned qualification next year will integrate ethics throughout.
