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Ethics Guides

Our guides have been designed to help you navigate through ethical dilemmas and make informed decisions.

CCAB Ethical Leadership Podcast Series

The CCAB* Ethical Leadership Podcast series brings together voices from across the accountancy profession to explore key ethical challenges facing accountants and business leaders today. Developed by the CCAB* Ethics Group, the series examines how emerging issues, including the responsible use of artificial intelligence, intersect with professional values, public interest responsibilities and effective governance.

Through expert discussion and practical insight, the podcasts support members in navigating complexity, exercising sound judgement, and upholding fundamental ethical principles in a rapidly changing environment.

* CCAB is the Consultative Committee of Accountancy Bodies, a forum through which the UK’s leading accountancy bodies work together to represent the profession and promote the public interest. It includes Chartered Accountants Ireland, ICAEW, ICAS, ACCA, and CIPFA.

“Listen to the CCAB Ethical Leadership Podcast Series”

Concise Guide of Ethics & Governance for the charity and not-for-profit sector

Chartered Accountants Ireland aims to provide meaningful value to our members involved, or thinking about getting involved, in the charities and not-for-profit sector (‘the sector’) in a non-executive/trustee capacity. Of course, you do not need to be a Chartered Accountant to benefit from the contents and therefore we encourage our members to share this guide with their own network. The guide assumes a certain pre-existing understanding of technical knowledge as well as ethics and governance standards. Production of the guide was largely informed by research conducted within the sector resulting in some useful practical advice and useful insights. Whilst not a comprehensive deep dive, we hope it provides you with a good steer.

Download the Concise Guide of Ethics and Governance

Ethics Quick Reference Guide

In order to help you prepare for the day you encounter a difficult ethical dilemma Chartered Accountants Ireland presents the Ethics Quick Reference Guide titled Five Fundamental Principles, Five Practical Steps. The concept of the Quick Reference Guide is simple. It contains a summary of the Five Fundamental Principles contained in the current Chartered Accountants Ireland Code of Ethics and includes a unique five step ethical thought process to guide you in your decision making.

The Five Practical Steps outlined in the guide are designed to get you thinking about how you might behave in response to an ethical dilemma. Well-constructed codes are always useful and should be referenced at some stage in your ethical thought process. However, rather than basing the five steps on any particular code of ethics, they are based upon practical considerations of how one can respond to an ethical dilemma.

Dealing with a front-line ethical dilemma is not always simple. The first challenge can often be for you to recognise that you are experiencing an ethical dilemma. We won’t right all the wrongs with one simple guide but if we succeed in getting our professionals and business leaders thinking, we have a chance of righting some or at least avoiding others. Please take a peek at the video before downloading the guide. We hope you enjoy the guide and find it useful.

Download the Ethics Quick Reference Guide