Integrity, transparency and honesty – these are the cornerstones of good professional behaviour, according to chartered accountant Andrew Horton, Group CEO at QBE Insurance. “It’s about expressing what you believe, challenging things when you don’t feel they’re right and making sure your voice is heard.”

Horton has extensive experience in both practice and in business. He started his career at Coopers and Lybrand, now PwC, before moving into the banking sector. He was CEO of UK insurance firm Beazley for 12 years before moving to QBE.

Professional ethics are imperative for accountants, he says. “You’re seeing things that maybe others don’t. Therefore, getting your voice heard if something doesn’t feel right is exactly the right thing to do.”

The cultural tone of the company should be set from both the top and the bottom, says Horton, with leadership visibly adhering to good values.

While leaders’ actions have a critical influence on how the organisation operates, you also want to see that reflected back by employees, he says. “You need to be checking in with your people, have a feeling for the culture. You can do it through culture surveys, but you need to test whether you’re getting a pulse of your culture. You need a survey that is really the truth.”

The role of the accountant is also important in culture and decision-making, he says. They are in a position to have a view of everything that’s going on in the organisation, interacting with almost every department. “They have insights that most others don’t have.”

The CFO role is much broader than it used to be and means dealing with a larger stakeholder group. “You want your CFO to be integral to the business, interacting with all parts of it, and therefore they see everything that’s going on. For a CEO, the CFO is your right-hand person – they’re giving you great insights into everything that’s happening.”

Horton believes it’s important for leaders to create an environment where all people feel comfortable to speak out without worry that they would be penalised or not listened to. “If we can get everybody in the organisation doing that sort of thing, we get that reflected back to us. Then we get the honesty of what is really happening within the organisation.”

Ultimately, honesty is central to Horton’s principles, as long as you can be respectful. “Some people at times don’t want to hear absolute honesty, but you can take a respectful approach to delivering honest messages. I believe that has stood me in good stead throughout my career.”