Enforcement vs. progress: Audit reform amid heavy regulation 

High-profile enforcement activity is beginning to undermine the trust that the audit profession has earned over more than a century of diligent work. However, the historically large fines are not indicators of a degradation in audit quality. Instead, key audit quality indicators point to significant improvements in audit quality. 

Most accountants see ethical challenges increasing: ACCA 

Two out of five accountants said they most frequently face ethical challenges at work because of weaknesses in company leadership and culture, the ACCA said.