The purpose of this project is to identify ethical capability needs of Australian accounting professionals and produce policy recommendations that can inform future measures to improve ethical behaviours and culture in the profession, as well as the design of an ethical capability building program. A program of this kind could be effectively developed and delivered by CPA Australia to its members. The needs analysis findings presented in this project are of interest to CPA members and other accounting professionals, other professional bodies and stakeholders, and to the Australian and international accounting and professional ethics research community.