The Confederation of Asian and Pacific Accountants (CAPA) is proud to release a new publication, The Maturity Model™ in Action: ETHICS.

This practical guide is designed to help Professional Accountancy Organisations (PAOs) to strengthen ethical leadership and reinforce professional integrity. As expectations around transparency, accountability, governance continue to rise, strong ethical frameworks are paramount in maintaining confidence in business, government and the accountancy profession. This new Guide provides clear, practical direction that PAOs can apply within their own legal, regulatory and cultural environments.

What’s Inside the Guide?

This publication is part of CAPA’s Maturity Model™ in Action Guidance Series for the development of PAOs and complements the application of the CAPA Maturity Model™. Inside the Guide, PAOs can find:

• What effective ethics frameworks should include, aligned with the IESBA International Code of Ethics
• Why ethics underpins public trust and professional credibility
• How PAOs can implement, support and strengthen ethical requirements and behaviours

Drawing on real world experiences and examples from across the Asia-Pacific region, the Guide is relevant to PAOs at every stages of development, from those establishing foundational ethical structures to those seeking to further refine and elevate mature frameworks. Download the Ethics Guide here.

CAPA extends its sincere appreciation to the CAPA Member Development Committee (MDC) and member organisations for their expertise in developing this Guide, and to the International Ethics Standards Board for Accountants (IESBA) for its valuable review and input. We also warmly thank the International Federation of Accountants (IFAC) for its endorsement of the Guide.

The support of IFAC and IESBA affirms the Guide’s global relevance and demonstrates shared commitment between IFAC, IESBA and CAPA to advancing ethical standards and strengthening confidence in the region and globally.