Pastor J. A. Adeyokunnu
Pastor J. A. Adeyokunnu

By Pastor J. A. Adeyokunnu

Punishment For Violating Professional Ethics

When accountants break these ethical codes or they’re accused of breaking them, they’re subjected to investigation and review by the authority. The review process is much like a trial; the facts discovered by the investigation during the hearings help authority to mete out appropriate punishment.


One of the most common penalties for accountants who violate the ethical codes of conduct is suspension. Suspension is typically the penalty for more minor violations of the conduct codes, and it’s usually a temporary measure. The offending accountant is assigned a task that he or she must complete in order to have employment reinstated.     


In more extreme instance, an accountant can have his or her employment terminated or license revoked.

Criminal/Civil Penalties

Many of the ethical codes of conduct entrenched for accountants are in place not just for moral but also for legal reason. If an accountant is found to have violated the codes of conduct in a way that is criminal, or which harmed another financially, he or she may be charged in a criminal or civil court. Falsifying documents, committing fraud, and lying under oath, are all examples of violations of the code of ethics and the legal code.

Soiled Image and Shame

The reputation the accountant has built over the years is destroyed, with the attendant shame.

Below are few tips that will help Accountants in the Church to discharge their duties with professional ethics.

  1. Establish proper oversight – “Internal controls” is a buzzword that generally connotes protections against employees’ theft and malfeasance. And it is unquestionably important to take steps to ensure that resources aren’t improperly diverted away from church activities. But a structure of segmented responsibilities and strong oversight is just as important for finding and correcting mistakes.
  2. Trustworthiness – 1 Corinthian 4:2 says, “Moreover; it is required of stewards that they are found trustworthy”. Financial Integrity requires us to be faithful in managing fund entrusted in our care.
  3. Accountability – We are expected to give account of money and resources entrusted in our care. We are accountable not only to the authority, but also to God. Joseph said “how can I do this and sin against God?”
  4. Transparency – We must be transparent in our dealings and in our records and books of account. The books of account must state true and fair values of transactions.
  5. Loyalty – We must protect the interest of the Church in the course of managing the fund of the mission. Jesus Christ is the supreme example of faithfulness. He always did God’s will and spoke God’s words. He had only one desire, “…not my will, but thine, be done.” Luke 22:42
  6. Due Process – Due process must be followed in the discharge of financial transactions.
  7. Diligence – Financial integrity requires hard work. “See a man diligent in his work? He will stand before kings and not mean men.” Proverbs 22:29
  8. Prudency – Fund and resources must be wisely managed, to avoid wastages. “And the Lord said, “Who then is the faithful and wise manager whom his master will set over his household, to give them their portion of food at the proper time? Blessed is that servant whom his master will find so doing when he comes. Truly, I say to you, he will set him over all his possession”. Luke 12:42-44. Another example is the parable of the servants that were given Talents to manage.
  9. Obedience – It is also required in financial Integrity to be obedient to government and its agencies, and comply with professional bodies’ directives.

Upholding professionalism and ethical values of the profession is not negotiable. It is what we must live with and practice on a daily basis. I pray we will all finish well in Jesus name.


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