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CCAB Ethical Dilemmas Case Studies 

The UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB) has developed a series of case studies. They demonstrate how the ethical codes of the CCAB bodies can be applied. The case studies outline key principles and processes that could be considered when attempting to identify, assess and resolve ethical problems in line with the ethical codes.

The case studies illustrate the application of the ‘conceptual framework’ approach to resolving ethical dilemmas. This approach focuses on the fundamental principles, which are also ACCA's fundamental principles, of:

  • integrity
  • objectivity
  • professional competence and due care 
  • confidentiality
  • professional behaviour.

CCAB case studies

The following links open case study PDFs from the CCAB website:

Last updated: 23 Aug 2016