𝐅𝐄𝐀𝐓𝐔𝐑𝐄 | Live Ethics, Don't Just Learn It

The ethics of a profession must be the ethics of the individual professional. – Samuel P. Capon What defines an ethical person? Is it how they dress and present themselves, is it how they work or treat other people when no one watches? In our world where decisions are often tested by temptations and other factors, ethics is what keeps us guided and conscious of what is morally right and wrong. It becomes more than just a lesson discussed in the four corners of the classroom—it becomes a way of living. On February 21, 2026, Ms. Maricel Fuentes Felix, CPA, MBA, delivered a compelling and thought-provoking message to the College of Accounting Education Bookkeepers Association (CAEBA) members during the Ethics Seminar held at the BE building of the University of Mindanao. More than a discussion of the Code of Ethics for Professional Accountants, the session became an avenue for learning and a space for reflection on personal values and moral responsibility. Ms. Fuentes shared what is ethics, ethical dilemmas, and its application to various practices. She also reminded the students that in whatever we do, there's a tiny voice inside each of us that will definitely impact how we respond to certain challenges and shape the kind of professionals we will become. “In the back of our mind are our values, our beliefs, our choices—the foundation sa mga butang,” Ms. Felix stated. This voice serves as a moral compass, guiding us towards a better and ethical path in life. It becomes a part of who we are—an excellent person, an ethical human. “If you want to be an ethical person, you have to be an excellent person as well,” said Ms. Felix. Excellence drives ethical behaviour. What is credibility without dignity? Competence without principles is incomplete—it is like a ship without a compass, it could move, but is it moving in the right direction? Excellence and ethics go hand in hand, for true success is never measured by skill alone but by the integrity that guides it. Ethical living is not confined to professional settings, it is reflected in everyday actions—even in the simple act of doing household chores with responsibility and honesty. As emphasized during the seminar, professionalism begins with character, and character is shaped by the values we consistently practice in our daily lives. The seminar left a lasting impression on the aspiring accountants, reminding them that technical knowledge alone is not enough to succeed in the profession. Character, integrity, and accountability remain the cornerstones of a trustworthy accountant. Through its meaningful discussions, the CAEBA Ethics Seminar contributed to Sustainable Development Goal 4 – Quality Education by promoting ethical awareness and values-driven learning, and to Sustainable Development Goal 16 – Peace, Justice, and Strong Institutions by nurturing future accountants grounded in honesty and integrity, the seminar highlighted that forming ethical professionals today helps build a more just and responsible society tomorrow. ✍️ Marianne Bonnavic Emia Sayadi 💻 Irah Alexa Omboy 📷 Casey Alexis Avila