Overview      

Ethical responsibility does not end when work has been completed or submitted. When professionals discover that previous work contains errors, omissions, misrepresentations or questionable judgements, they face the difficult decision of how to respond appropriately. Correcting past mistakes requires honesty, professional courage and a commitment to maintaining public trust, even when doing so may lead to uncomfortable conversations or professional consequences.

Join Caryn Maitland CA(SA) on 18 November 2026 from 10:00 am to 12:00 pm for this instalment of the Ethics Real Talk Series, where she will explore the ethical responsibilities of professionals when they discover that past work was wrong. The session will consider how to recognise and assess ethical concerns, determine when corrective action is necessary, communicate errors to relevant stakeholders and take appropriate steps to rectify mistakes while protecting professional integrity and public confidence.

 Learning objectives     

Attending this webinar will equip you with the following skills:  

• Understand the ethical responsibilities of professionals when errors or omissions are identified in previously completed work.

• Identify situations where past work may compromise professional integrity, objectivity or compliance with ethical requirements.

• Gain insight into the importance of taking accountability and demonstrating professional courage when addressing mistakes.

• Understand how to assess the potential consequences of identified errors and determine appropriate corrective action.

• Learn how to communicate errors and ethical concerns transparently to clients, employers and other relevant stakeholders.

• Acquire practical strategies for correcting past work, documenting decisions and preventing similar ethical failures in the future.

• Understand the importance of maintaining public trust and upholding professional standards when dealing with past mistakes.

Content   

The webinar will cover the following topics:  

• The ethical dilemma of discovering past mistakes

• Recognising errors, omissions and questionable professional judgements.

• Understanding the difference between an honest mistake and deliberate misconduct.

• Identifying the ethical implications of leaving known errors uncorrected.

• Professional responsibility and accountability

• Understanding professional duties when past work is found to be incorrect.

• Applying integrity, objectivity, professional competence and due care.

• Taking ownership of mistakes and resisting the temptation to conceal them.

• Assessing the impact of incorrect work

• Evaluating the financial, legal, regulatory and reputational consequences.

• Determining who may be affected by the error.

• Assessing the urgency and extent of corrective action required.

• The courage to correct

• Deciding when and how to disclose errors.

• Communicating difficult messages to clients, employers and relevant stakeholders.

• Managing uncomfortable conversations and potential professional consequences.

• Practical steps to rectify past work

• Identifying appropriate corrective measures.

• Maintaining accurate records and documenting decisions.

• Seeking guidance or escalation where necessary.

• Preventing recurring ethical failures

• Learning from past mistakes and strengthening professional judgement.

• Improving internal controls, review processes and quality management.

• Building an ethical culture that encourages transparency and accountability.

• Practical scenarios and ethical reflection

• Exploring real-world ethical dilemmas involving incorrect past work.

• Considering alternative courses of action and their consequences.

• Applying ethical principles to make responsible professional decisions.

Obtaining your CPD certificate  

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA.  

All attendees are issued with a CPD certificate available in an online profile.    

About the presenter  

Caryn Maitland CA(SA) 

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002 and is also a registered member of SAICA. 

Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics. She has presented on the national tour for the annual Legislation Update with ProBeta Training (Pty) Ltd in 2014 and 2015, as well as on the FASSET national tour for the Tax Administration Act in 2014.  Caryn is also involved with the annual SAICA SMP Technical tour. 

Who should attend?  

The following persons will benefit from attending this webinar:  

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA.  

• Registered auditors.  

• Audit managers.  

• Trainee accountants.   

 Price               

• R 450.00 - Online admission - Individual.  

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 per person (over 11 users)  

Steps to register for the event:   

If you already have a profile, login and register for the webinar.  

If you don’t have a profile, create a free profile then login and register for the webinar.  

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series).  

Click here to find out about the Technical Resource Centre & CPD Subscription options.    

Additional material    

By attending this webinar you will be provided with:  

• A summarised slide presentation.  

• Reference documents and/or course material where available.  

• You can ask questions during the webinar and you will also have access to the presenter after the webinar.    

Corporate training solutions  

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.   

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.   

Interested in a bespoke corporate training experience? Reach out to us at corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.     

Contact us    

Have any questions or need any assistance? Contact us today!  

• Online chat through our website.  

• WhatsApp: Start chatting (+27635026114)  

• Phone: 010 593 0466  

• E-mail: ticket@accountingacademy.co.za