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 as non-executive directors. 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 September 2009.
The CCAB welcomes comments on these cases. Please email email@example.com.
All members (and registered students) of CCAB bodies have a responsibility to behave professionally and ethically at all times. It is important, when working within an organisation, that you consider how your behaviour will help to promote an ethical culture within it.