Ethics case studies

ICAS has published a series of case studies to help bring ethical problems to life:

• “Speak up? Listen up? Whistleblow? In their own words – Insights into the ethical dilemmas of ICAS members” (2019)
• “Shades of Grey - Directors’ Dilemmas” (2016)
• “Shades of Grey” (2009): 19 case studies
• “What do you do now? Ethical Issues Encountered by Chartered Accountants” - Dr David Molyneaux (2008): 28 case studies

The CCAB has also published a series of ethical dilemmas case studies (2022), updated from previous editions, which illustrate how the Codes of Ethics of the CCAB bodies can be applied by:

• Professional Accountants in Business;
• Professional Accountants working in the Not-for-Profit Sector;
• Professional Accountants in the Public Sector;
• Professional Accountants in Public Practice;
• Professional Accountants working as Non-Executive Directors.

ICAS is one of the five members of the CCAB along with the ICAEW, ACCA, CIPFA and Chartered Accountants Ireland. The CCAB provides a forum for the five member bodies to work together collectively in the public interest on matters affecting the profession and the wider economy.