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Ethics in Practice

Guidance, including case studies, on ethical matters for practitioners including auditor independence.

ICAEW guidance

  • Auditor independence
    Access resources on auditor independence, covering an overview of the rules and issues arising.

CCAB case studies

  • 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 admin@ccab.org.uk.

Ethical Dilemmas Case Studies - Professional Accountants in Public Practice includes:

  • 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