CCAB Ethical Dilemmas Case Studies
The UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB) have 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:
- professional competence and due care
- professional behaviour.
CCAB case studies
The following links open case study PDFs from the CCAB website:
- Ethical issues for professional accountants in business
- Ethical issues for professional accountants in public practice
- Ethical issues for professional accountants working as non-executive directors
- Ethical issues for professional accountants working in the voluntary sector
- Ethical issues for professional accountants working in the public sector