What “Ethical” Means in Practice
Ethical accounting isn’t about being conservative or inflexible—it’s about being honest, transparent, and responsible.
In practice, that means I don’t recommend strategies I couldn’t confidently explain or defend. I don’t chase short-term gains that create long-term risk. And I don’t tell clients what they want to hear at the expense of what they need to know.
It also means education matters. You deserve to understand your numbers, not feel intimidated by them. My goal is to help you make informed decisions with confidence, knowing they align with both your business goals and your values.
Ethics, to me, is about sleeping well at night—and helping my clients do the same.
Common Problems I Help Solve
Most clients don’t come to me because they want “accounting.” They come because something feels off, unclear, or stressful.
Common situations I help with include:
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Cash flow that looks fine on paper but never seems to match what’s in the bank.
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A Xero file that exists, but isn’t being used to guide decisions.
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Budgets that were created once, then quietly ignored.
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Uncertainty about whether the business can sustainably support wages, growth, or the owner’s lifestyle.
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Decisions being delayed—or rushed—because the numbers don’t feel trustworthy.
My role is to slow things down just enough to replace reaction with understanding, and guesswork with discipline.
Your First Conversation
What to expect
Reaching out to an accountant shouldn’t feel intimidating or transactional.
Your first conversation with me is a chance to talk through where your business is at, what’s feeling unclear or stressful, and what you actually want support with. There’s no pressure, no jargon, and no obligation to move forward.
I’ll ask questions, explain how I work, and be upfront about whether I’m the right fit for you. If I am, we’ll talk through next steps. If I’m not, I’ll tell you honestly—because ethical advice starts with the right alignment.
The aim of that first conversation is simple: clarity.
You should leave it understanding your situation better than when you arrived.
About
My name is Niki Cotter
I’m Niki, founder of The Ethical Accountant, a sole practitioner with over 22 years’ experience supporting small to medium businesses with accounting, cash flow, and financial decision-making.
I work with small business owners who want clear, honest advice—not jargon, pressure, or aggressive shortcuts. Many of my clients use Xero and want an accountant who can not only manage compliance, but also explain their numbers and help them use financial information with confidence.
After more than two decades in the profession, I’ve seen firsthand how poor advice and lack of transparency create stress, mistrust, and unnecessary risk. That’s why I built my practice around ethical accounting, education, and long-term sustainability.
I work directly with my clients—there are no junior hand-offs—and I focus on building practical financial systems using Xero as the foundation. My approach is hands-on, calm, and grounded in real-world business experience.
The goal isn’t just accurate accounts. It’s helping business owners understand their finances, improve cash flow, and make decisions they can stand behind—both financially and ethically.
Services
(Focused on Outcomes, Not Tasks)
Ongoing Accounting & Compliance
This covers the foundations—BAS, tax returns, financial statements—but done properly and without surprises. The goal isn’t just to meet obligations; it’s to make sure your numbers are accurate, timely, and actually useful.
Cash Flow & Budgeting Support
Cash flow issues are rarely about effort—they’re about structure. I help clients understand where money is really going, smooth out volatility, and build budgets that are realistic and used, not forgotten.
Advisory & Strategic Support
For businesses that want more visibility and direction, I provide hands-on advisory support. This might include reviewing decisions before they’re made, sense-checking growth plans, or helping you think through the financial impact of changes in a calm, structured way.
I don’t sell accounting as a list of tasks. I provide support that helps business owners feel informed, steady, and in control of their decisions.
All services are delivered directly by me, tailored to your business, and built around Xero as the core system—so there’s consistency, clarity, and continuity.
Frequently Asked Questions
Do you work with small businesses that use Xero?
Yes. I specialise in working with small businesses that use Xero as their accounting platform. This allows me to provide clearer insights, better cash flow support, and more effective advisory services. If you’re not currently using Xero but are open to it, I can assist with setup and transition.
Are you an accountant or a business advisor?
Both. I provide small business accounting services, including compliance, BAS, and tax returns, as well as advisory support focused on cash flow, budgeting, and informed decision-making. Compliance is the baseline; understanding and using your numbers is the real value.
Do you offer ongoing support or one-off accounting help?
I offer both. Some clients need ongoing accounting and advisory support, while others come to me for targeted help with cash flow, budgeting, or financial clarity. The structure is tailored to your business and stage.
What types of businesses do you typically work with?
I work with small to medium businesses that value ethical advice, transparency, and a direct relationship with their accountant. My clients want to understand their finances and improve how they use financial information, not just meet compliance obligations.
What makes The Ethical Accountant different from other accountants?
I’m a sole practitioner with over 22 years’ experience, and I work directly with every client. My approach is ethical, educational, and long-term focused. I don’t push aggressive strategies, hide behind jargon, or treat clients as transactions.
Are you the right accountant for every business?
No—and that’s intentional. If you’re looking for the cheapest option, minimal involvement, or someone to simply lodge forms once a year, I may not be the right fit. I work best with business owners who want clarity, discipline, and honest advice.
Partners
