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Practice case studies

These case studies are aimed at members and students working in public practice. They provide examples of ethical issues in the workplace and include guidance on how to resolve them.

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 in public practice. 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 February 2022. The CCAB welcomes comments on these cases. Please email admin@ccab.org.uk.

The case studies are illustrative and should be read in conjunction with the guidance contained in ICAEW's Code of Ethics, in particular Part 1 and Part 3 of the Code

Help with ethical problems

You may seek advice from ICAEW's helplines, free of charge:

Ethics Advisory Service

This is a confidential free helpline, exempt from the duty to report professional misconduct within ICAEW.

Tel: +44 (0)1908 248 250 or webchat.

Support Members Scheme

This is run by volunteer members of ICAEW from a wide range of backgrounds. It is a confidential, free service exempt from the duty to report misconduct within ICAEW. It provides advice and help to members in difficulties on a wide range of issues.

Tel: 0800 917 3526