Speaking up is hard. In my previous article, I wrote about moral courage and breaking the silence. As professional accountants and auditors, we've witnessed organizational pressure and politics—where individuals wield their authority to achieve personal gain or protect an organization by manipulating audit activities or reports. We've also seen colleagues demonstrate courage by speaking up. But what would we do in their shoes?

Currently, professional accountants and auditors, whether in commerce and industry or public practice, are in the thick of audit and tax season. It's safe to assume they're experiencing varying levels of pressure and politics. Our code of professional ethics requires us to transcend these pressures to fulfill our mandate as certified "public" accountants (CPAs)—a fiduciary role granted by the government to safeguard the public interest and protect the integrity of financial reporting. But how do we rise above pressure and politics? How do we influence the creation of ethical workplaces that foster trust, accountability, and integrity (essential for long-term success and a positive work environment)?

Employees who feel safe are more likely to speak up and question the status quo. In her landmark research, Amy Edmondson of Harvard Business School describes psychologically safe workplaces as environments where "employees feel safe to express their ideas, ask questions, and admit mistakes without fear of negative consequences." Organizations that fail to provide such environments often prioritize short-term compliance over long-term improvements. They exhibit fear of blame and punishment, lack leadership commitment, and have inadequate training in communication and feedback—factors that contribute to organizational pressure and politics, likely exacerbated by the compressed timeframe of audit and tax season. To address this increasing pressure, leaders are now expected to cultivate team psychological safety—"the shared belief held by members that the team is safe for interpersonal risk-taking, and a sense of confidence that the team will not embarrass, reject, or punish someone for speaking up." I believe that developing future quality professional accountants and auditors requires providing them with this "sandbox" of a psychologically safe environment.

What does a good sandbox look like? How do we create a psychologically safe environment where everyone can be themselves and contribute to team success? Amy Edmondson suggests framing the work as a learning problem, not an execution problem; acknowledging one's own fallibility (e.g., "I may miss something that you've noted"); and modeling curiosity by asking many questions. Amy Gallo further suggests establishing team norms and expectations; clarifying why employees' voices matter; and responding productively. Simon Sinek adds that we should be confident in expressing weaknesses (i.e., don't be shy about them), raising them, and being declarative. Republic Act 11313, the Safe Spaces Act, provides additional guidelines from a regulatory perspective.

Three actors contribute to creating a psychologically safe environment. First, individuals should feel comfortable speaking up, sharing ideas, expressing concerns, offering contrary opinions, admitting mistakes, or providing feedback. Second, those in these settings, regardless of level, role, or skills, should not judge, dismiss, or make others uncomfortable for speaking up. Finally, leaders in a psychologically safe environment reinforce expectations through actions and shared standards. This may involve rewarding employees who contribute to a safe environment, addressing actions that hinder a team's psychological safety, or privately addressing and correcting behavior that disrupts another's psychological safety.

At the height of audit and tax season, I pray our leaders influence the creation of ethical workplaces and psychologically safe environments that promote trust, accountability, and integrity.

Mhycke C. Gallego is a member of the Philippine Institute of Certified Public Accountants and past president of the Asian Confederation of Institutes of Internal Auditors. He is the Advisory Practice Leader of Punongbayan & Araullo (P&A Grant Thornton). The views and opinions expressed in this article are those of the writer and do not necessarily reflect the views and opinions of PICPA.