AI has emerged as the leading ethical challenge facing the accountancy profession, according to a global survey by the Association of Chartered Certified Accountants (ACCA).
In its report, ‘Navigating ethics for trust’, released ahead of Global Ethics Day on 21 October, the ACCA found that 61% of respondents rank the use of AI as their primary ethical concern.
Go deeper with GlobalData
Access deeper industry intelligence
Experience unmatched clarity with a single platform that combines unique data, AI, and human expertise.
The figure nearly doubled from 32% recorded in the organisation’s 2024 survey.
The report also finds that ethical leadership and ethical culture continue to rank among the profession’s three principal ethical concerns.
Ethical leadership was cited by 43% of respondents, while 39% identified ethical culture as a key challenge.
The 2026 survey received 1,178 responses from finance and accountancy professionals in 135 countries.
Roundtable discussions were also used to add qualitative context to the findings.
The report indicates that the profession remains anchored in its fundamental principles, although professionals are operating in increasingly demanding and complex environments that can make ethical decisions harder to apply in practice.
Half of respondents said ethical challenges had become more difficult to address over the past three years.
Meanwhile, 53% said they had witnessed unethical behaviour during that period.
ACCA Ethics and Assurance head Sarah Lane said: “The overall picture is one of a profession that remains ethically grounded, self-aware and willing to adapt.
“Finance professionals are not asking for more rules, the fundamental principles remain the ethical anchor. They are asking for the tools, support and guidance needed to apply the fundamental principles in an increasingly complex world.
“Ethics has always been at the heart of the ACCA Qualification. We are stepping that up still further when we introduce our redesigned qualification next year, which has ethics integrated throughout to help future generations navigate emerging challenges.”
Other findings show that 89% of respondents believe ethical capability across the profession remains strong, although they said this relies on ongoing professional development.
Respondents identified strong ethical standards, cited by 46%, transparency, at 38%, and independence, at 36%, as the foundations of trust in the profession.
