On this page you will find guidance and resources on ethical issues.
CCAB Ethical Dilemmas Case Studies
The UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB) has developed a series of helpful case studies. The scenarios are not intended to cover every possible circumstance, but instead outline key principles and processes that could be considered when attempting to identify, evaluate and address ethical threats in line with our Code. These case studies illustrate the application of the ‘conceptual framework’ approach to resolving ethical dilemmas and focus on the fundamental principles.
Read the CCAB Ethical Dilemma Case Studies
CCAB Guidance on Boundaries of Personal and Professional Life in Ethics
The CCAB has produced guidance which focuses on the boundaries of professional and private behaviour for members of the CCAB accountancy bodies in the UK and Ireland. It includes core principles that ACCA would apply when considering if you had acted in a manner likely to discredit the profession in your non-professional life.