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As artificial intelligence reshapes the accountancyprofession, the question is no longer whether change is happening, but whether the profession is keeping pace.
In this episode, Jeanne Viljoen is joined by Bruce Vivian, Head of Education, MemberMonitoring and Development at IFAC, and a Chartered Accountant (SA) with deep expertise in accountancy education, capacity building, and global professional development, to explore how accountancy education must evolve to prepare ethical professionals for a rapidly changing world.
They discuss how technology is shifting the balance betweentechnical expertise and core capabilities such as critical thinking, curiosity, and communication, and why developing strong ethical judgment remains central to the profession’s role in serving the public interest.
The conversation also examines the shared responsibility ofuniversities, firms, and professional bodies in shaping the next generation of accountants, the expectations of emerging leaders, and the risks of failing to adapt education to the realities of technology-driven profession.
Takeways
- The shift from optimizing for efficiency to prioritizing quality,with efficiency as a byproduct
- The importance of understanding and identifying risks
- Rethinking professional competence in a world where no individualcan master all relevant knowledge
- The role of human oversight in technology-enabledworkflows, and how it should be applied based on risk
- The need for strong governance and process design toenable responsible innovation
Chapter Titles
00:00 Introduction to Ethics in the Accountancy Profession
03:17 How Technology Is Reshaping Accountancy Skills
08:40 The Role of Educational Institutions
13:37 How Firms can Reinforce Ethical Behavior
17:29 The Role of Professional Bodies in Guiding Ethics
19:44 Balancing Technical Expertise with CoreCapabilities
25:02 Using AI to Teach and Apply Ethics
28:55 Insights from Emerging Leaders
31:25 The Risks of Failing to Rethink Education
33:55 Final Reflections on Ethics and Education
#DecodingEthics #AccountingEthics
