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The Ethical Dilemmas Case Studies series

Knowing the principles of the Code of Ethics may be an easy task, but applying it in practice is often difficult.

To provide a more practical approach in understanding the Code the following case studies were developed by the UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB). There are five sets of Ethical Dilemmas Case Studies were published in February 2022 give helpful advice on how the codes of ethics can be applied by professional accountants working in:

  • business,
  • not-for-profit,
  • the public sector and
  • public practice and
  • as non-executive directors.

The case studies for professional accountants in business, amongst others, include these topics:

  • Pressure to overstate stock
  • Pressure to participate in fraudulent activity
  • Suspicion of false accounting, and many more.

You can access and download the Ethical Dilemmas Case Studies here.

You can read more about the IFAC Code of Ethics on the IFAC website here.

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