These resources are drawn from scenarios submitted relating to Professional Conduct cases, and cases from Quality Assurance monitoring visits. They can be used as a basis from which to link ‘real-world’ ethical cases to the ACA exams.
The reference grid provides further information on each case, including how they link to specific ethical topics. This will be updated as new cases are added.
Other useful resources
Real-world ethics cases
- 2015-1 Theft of company assets
- 2015-2 Tax evasion through payroll payments
- 2015-3 Contentious accounting treatment leading to a disagreement with audit client
- 2015-4 Dealing with an intimidation threat from a client
- 2015-5 Accounting manipulation
- 2015-6 Attempted bribery
- 2015-7 Declaration of benefits-in-kind
- 2015-8 Client engaging in tax evasion (VAT and PAYE)
- 2015-9 Attempted corruption
- 2015-10 Phantom audit ticks
- 2015-11 Auditor independence