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Practice case studies

These interactive case studies are aimed at members and students working in public practice. They provide examples of work place ethical issues and include guidance on how to resolve them.

The case studies are illustrative and should be read in conjunction with the guidance contained in the Code, in particular part A and part B of ICAEW’s Code of Ethics.

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CCAB ethical case studies

The following case studies were developed by the UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB). They illustrate how the ethical codes of the CCAB bodies can be applied by professional accountants working in public practice. These scenarios are not intended to cover every possible circumstance, but instead to outline key principles and processes that could be considered when attempting to identify, assess and resolve ethical problems in line with the ethical codes. These case studies were published in November 2011. The CCAB welcomes comments on these cases. Please email admin@ccab.org.uk.

  • Dealing with staff performance issues
  • Improper accounting for sales
  • Conflicting clients’ interests
  • How much to disclose to the finance director
  • Placing unreasonable expectations on a student
  • Financial interest