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 five sets of case studies which illustrate how the ACCA Code of Ethics can be applied by professional accountants working in business, not-for-profit, the public sector and public practice and as non-executive directors. 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. Members of the CCAB Ethics Group have also published articles featuring the new CCAB Ethical Dilemmas Case Studies.
Read the CCAB Ethical Dilemmas Case Studies
Read the article on Professional Accountants in Business (Samuel Ennis, Institute of Chartered Accountants of Scotland)
Read the article on Professional Accountants in Public Practice (Niall Fitzgerald, Chartered Accountants Ireland)
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.
Read the CCAB Guidance on Boundaries of Personal and Professional Life in Ethics
Professional Conduct in Relation to Taxation
The Professional Conduct in Relation to Taxation (PCRT) sets outs the professional standards expected of a member when undertaking tax work. PCRT is a pan-professional document published by seven leading accountancy and tax bodies. As such, it represents an ‘industry standard’ about professional behaviour in tax matters. Members must therefore be familiar with, and comply with, PCRT when advising on UK tax matters. Failure to do so may expose a member to possible disciplinary action.
Read the Professional Conduct in Relation to Taxation (PCRT)