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Business case studies

These case studies are aimed at members and students working in business.


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ICAEW case studies

The case studies are illustrative and should be read in conjunction with the guidance contained in part A and part C of ICAEW's Code of Ethics.

Remember to log in as an ICAEW member to access the interactive case studies.

CCAB case studies

The 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 for commercial organisations. 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. A Polish case study translation (undertaken externally) of the case studies, is also available.

Ethical Dilemmas Case Studies - Professional Accountants in Business includes:

  • Pressure to overstate stock valuation
  • Pressure to participate in fraudulent activity
  • Suspicion of false accounting
  • Company restructure – working with limited resources
  • Confidentiality when bidding for a contract
  • Non-disclosure to auditors