Ethics isn’t just a set of rules—it’s the backbone of trust in governance. For those charged with governance in South Africa, the stakes are high: whistleblowers rely on robust frameworks for protection, while conflicts of interest can unravel even the most well-intentioned decisions. Guided by principles of fairness, transparency, and accountability, leaders must not only champion ethics but also embody it in every decision. In a country where integrity is often tested, the Protected Disclosures Act serves as a lifeline for those daring to speak up, and a litmus test for boards to prove their commitment to justice and accountability.

For accountants, integrity stands as the cornerstone of ethical behavior, particularly now that the fight against fraud and corruption is critical. Recent cases, such as Jonathan Simon Blow’s financial fraud and Lindelani Bert Gumede’s misuse of Covid-19 relief funds, remind us the importance of accountability and transparency. Accountants must uphold ethical principles, ensuring that financial reporting remains accurate and stakeholders' trust is preserved. By committing to integrity and professionalism, accountants play a vital role in fostering a culture of honesty and responsibility in both corporate governance and public service.