Ethics case studies
ICAS ethics case studies
ICAS has published a series of case studies to help bring ethical problems to life:
- “Speak up? Listen up? Whistleblow? In their own words – Insights into the ethical dilemmas of ICAS members” (2019)
- “Shades of Grey - Directors’ Dilemmas” (2016)
- “Shades of Grey” (2023): 19 case studies
- “What do you do now? Ethical Issues Encountered by Chartered Accountants” - Dr David Molyneaux (2008): 28 case studies
CCAB ethics resources and case studies
ICAS is one of the five members of the CCAB along with the ICAEW, ACCA, CIPFA and Chartered Accountants Ireland. The CCAB provides a forum for the five member bodies to work together collectively in the public interest on matters affecting the profession and the wider economy.
Ethics resources
On 15 June 2023, the CCAB Ethics Group hosted an ethics webinar - "Resilience Under Pressure".
The webinar highlighted learnings from the 2021 CCAB ethics survey, discussed the ethical challenges and opportunities facing accountants and promoted strategies for making better ethical decisions. The webinar featured views from a range of contributors and a Q&A session with members of the CCAB Ethics Group.
The CCAB has an ethics resources page on the CCAB website which includes a link to the recording of the webinar.
Ethics case studies
The CCAB has also published a series of ethical dilemmas case studies (2022), updated from previous editions, which illustrate how the Codes of Ethics of the CCAB bodies can be applied by:
- Professional Accountants in Business;
- Professional Accountants working in the Not-for-Profit Sector;
- Professional Accountants in the Public Sector;
- Professional Accountants in Public Practice;
- Professional Accountants working as Non-Executive Directors.
Articles summarising each of the series of ethical dilemmas case studies can be found via the links below:
