The Maturity Model™ Guidance Series is produced to support the Maturity Model for the Development of Professional Accountancy Organisations™ publication.

The Maturity Model™ is a support tool that allows professional accountancy organisations (PAOs) to take a systematic approach to their organisational development, helping them make decisions and carry out their commitment to excellence, easily tracking their progress along the way. The Maturity Model™ comprises sixteen key success areas (KSAs) across four broad characteristics – sustainability, relevance, professionalism and member value.

Ethics is included as a KSA under “professionalism”. This Guide sets out guidance on how to strengthen an existing ethics framework or implement a new one that, at a minimum, demonstrates the attributes of good ethical practice.

Ethics Guide

A strong ethics framework embodies the elements needed to promote ethical conduct, uphold professional integrity, and build public trust in the profession. Building a trusted and respected profession for tomorrow starts with strong ethical foundations today.

This Guide provides the “why”, “what”, and “how” of effective ethics frameworks, and includes practical guidance, tools, and examples to help strengthen existing frameworks or implement new ones that, at a minimum, demonstrate the attributes of good ethical practice.

View The Maturity Model™ in Action – Ethics | PDF | 41 pages (single-page version)

Note: The Ethics guide is provided for use and reference at no charge to any professional accountancy organisation and other relevant organisations. However, written permission from CAPA is required to reproduce, store, transmit, or make similar uses of the materials contained in any of the above, both in printed or digital formats and by electronic links. Contact the CAPA Executive office team for permission.