Ethics in Practice
Guidance, including case studies, on ethical matters for practitioners including auditor independence.
- The fundamental principles of professional ethics
An ethical dilemma which looks at conflicts and confidentiality.
- TECH 10/14AAF Receipt of information in confidence by auditors
It is in the interest of auditors and their clients as well as the entire financial community for accurate, timely and honest information to be available to auditors, from whatever source. This technical release deals with receipt of information in confidence by auditors.
- Auditor independence
Access resources on auditor independence, covering an overview of the rules and issues arising.
- Case studies for ethics in practice
The following case studies were developed by the UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB). 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 firstname.lastname@example.org.
- 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