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Ethics plays an important role in the accounting and auditing professions, as accountants handle sensitive financial information and auditors are responsible for providing accurate reports to stakeholders. Ethics is also crucial for these professions, as their reputation rests on the trust that employers, investors, and the public have in their integrity and their adherence to ethical principles. However, both professions are faced with new, emerging ethical challenges. In a fast-evolving digital environment, the traditional roles of auditors and accountants reach a level of complexity that often exceeds what they have been trained to. At the same time, the transition to more sustainable business models confronts them with dilemmas along the way to realising net zero ambitions.