Case studies

Ethical problems case studies

These case studies have been developed using personal experiences of members. They provide guidance on how to resolve common ethical problems. The case studies have been grouped for ease of reference but some business case studies will be of interest to members and students working in practice or the public sector.

The case studies are illustrative only and should be read with the relevant section of the Code of Ethics.The below business and public practice case studies are protected by Copyright © ICAEW 2011.

Business case studies

These case studies are aimed at members and students working in business. They provide examples of work place ethical issues and include guidance on how to resolve them. The case studies should be read in conjunction with the guidance contained in the Institute’s Code of Ethics, in particular Part A and Part C (see latest revisions on code & standards page).

Public practice case studies

Public sector case studies

In June 2006 the Chartered Institute of Public Finance and Accounting (CIPFA) adopted a new Standard of Professional Practice (SOPP) of Ethics which is based on a CIPFA foreword and the IFAC Code of Ethics.

In addition, CIPFA published an accompanying guide titled ‘Ethics and You’ which is targeted specifically at professional accountants working in public practice.

Members of Chartered Accountants Ireland working in public practice are required to following the Institute’s Code of Ethics. However, as it is also based on the IFAC Code, it uses the same fundamental principles and much of the same content as the CIPFA code. Members may therefore find it helpful to refer to the Ethics and You guide which includes a discussion on the interaction between the IFAC fundamental principles and the Principles of Public Life (Nolan Principles). In addition the guidance contains a number of case studies on issues of particular relevance to those working in public practice.

CCAB ethical case studies

The CCAB Ethics Group has issued new case studies focussing on ethical dilemmas encountered by the following:

Accountants in business case studies

Accountants in public practice case studies

Accountants working as non-executive directors case studies

Accountants working in the voluntary sector case studies

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