It is important to know the values of the employer or the potential employer as an accountant. It can be understood by asking the key questions highlighted in this article.

Lead by example . . . remembering that those around you in the organisation should be doing the same . . . you can always find another organisation to work with if you are not in agreement with an organisation and it's individuals' approaches . . . Integrity is paramount . . .

I have seen some great people lead by example in places of work, when being paid and unpaid (volunteering) . . . this was when they acted with professional integrity, so important . . . who do you want to be associated with is very important . . .

One wonders if you should be asking questions or driving the ethical change necessary or at least leading by example

Of the seven questions given in report it would be interesting if they had of considered any more important than others?

For example I would consider a whistle blowing procedure more impotent than any other as this would give any employee the ability to call out problems to then be addressed. The questions asking what do they have in place already would be a great secondary question as this gives a benchmark as to what kind of company you are going into.

Ethics should be driven from the top and ethic tone set at that level